https://www.taxtmi.com/manuals?id=7344 Re-importation of indigenously manufactured or previously imported goods ordinarily triggers Customs duty because the chargeability is on the act of importation; duties equivalent to benefits availed or leviable on like imports are payable unless a specific exemption notification applies. Returns of goods exported without claiming export incentives do not attract Customs duty. For goods sent abroad for repair or treatment, duty is assessed on a value including fair cost of repairs/treatment and related insurance and freight, subject to customs satisfaction of identity and prescribed conditions. en-us Thu, 20 Feb 2025 12:12:07 +0530 Thu, 20 Feb 2025 12:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7344 Re-importation of indigenously manufactured or previously imported goods ordinarily triggers Customs duty because the chargeability is on the act of importation; duties equivalent to benefits availed or leviable on like imports are payable unless a specific exemption notification applies. Returns of goods exported without claiming export incentives do not attract Customs duty. For goods sent abroad for repair or treatment, duty is assessed on a value including fair cost of repairs/treatment and related insurance and freight, subject to customs satisfaction of identity and prescribed conditions. Manuals Customs Thu, 20 Feb 2025 12:12:07 +0530 https://www.taxtmi.com/manuals?id=7344