https://www.taxtmi.com/circulars?id=68955 Imports of second-hand barebone computer systems are restricted under the Foreign Trade Policy 2023 and regulated by the E-Waste Management Rules, 2022 and the Hazardous and Other Wastes Rules, 2016. Such goods fall within Part B Schedule III as used electrical assemblies and may be imported only for recycling, recovery, reuse or utilization by Actual Users with Ministry of Environment, Forest and Climate Change permission, subject to conditions (environmentally sound facilities, treatment arrangements, State consents). Imports without permission are deemed illegal under Rule 15, requiring re-export or authorised disposal. en-us Mon, 20 Nov 2023 00:00:00 +0530 Sat, 01 Nov 2025 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68955 Imports of second-hand barebone computer systems are restricted under the Foreign Trade Policy 2023 and regulated by the E-Waste Management Rules, 2022 and the Hazardous and Other Wastes Rules, 2016. Such goods fall within Part B Schedule III as used electrical assemblies and may be imported only for recycling, recovery, reuse or utilization by Actual Users with Ministry of Environment, Forest and Climate Change permission, subject to conditions (environmentally sound facilities, treatment arrangements, State consents). Imports without permission are deemed illegal under Rule 15, requiring re-export or authorised disposal. Circulars Customs Mon, 20 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68955