https://www.taxtmi.com/forum/issue?id=119963 Importation of replacement goods supplied free of cost requires proper import declarations and may attract customs duty and GST unless specific relief applies. The importer must present original export documents, communications evidencing the replacement on FOC basis, transport papers and a replacement invoice showing nil consideration, complete standard customs clearance formalities including correct classification and valuation disclosure, and maintain contemporaneous records and any required regulatory filings to substantiate the transaction and intended domestic disposal. en-us Fri, 02 May 2025 12:15:32 +0530 Fri, 27 Jun 2025 12:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119963 Importation of replacement goods supplied free of cost requires proper import declarations and may attract customs duty and GST unless specific relief applies. The importer must present original export documents, communications evidencing the replacement on FOC basis, transport papers and a replacement invoice showing nil consideration, complete standard customs clearance formalities including correct classification and valuation disclosure, and maintain contemporaneous records and any required regulatory filings to substantiate the transaction and intended domestic disposal. Discussion-Forum Customs Fri, 02 May 2025 12:15:32 +0530 https://www.taxtmi.com/forum/issue?id=119963