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Re-importation of indigenously manufactured/imported goods - CBEC's Customs Manual 2023 - CustomsExtract ..... centive claim, when these are re-imported they attract the Customs duty leviable on like import goods (as the duty is on the act of importation) unless an exemption notification is issued. 2.2 To avoid incidence of double duty on re-imported goods such when sent abroad for repairs, certain relief from duty has been provided. Similarly, where the goods are indigenously manufactured, they should bear the Central Excise or GST duties, as applicable, which may not have been discharged at the time of ..... x x x x x Extracts x x x x x Re-importation of indigenously manufactured/imported goods - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... t of materials used in repairs, insurance and freight charges both ways. Similarly, in case of re-import of cut and polished precious and semi-precious stones exported for treatment abroad as referred to in Paragraph 4A.20.1 of the Foreign Trade Policy, duty is to be paid on a value comprising of the fair cost of treatment carried out including cost of materials used in such treatment, insurance and freight charges, both ways. Basically the benefit is available if the Assistant/Deputy Commission ..... x x x x x Extracts x x x x x Re-importation of indigenously manufactured/imported goods - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... vide Notification 43/2017-Cus dated 30.06.2017] (iv) Re-imported private personal property, which was imported earlier but exported out for any alteration, renovation, repair free of charge etc. is exempt from duty subject to the condition that the goods are repaired on free of charge basis in accordance with the terms of warranty given by the manufacturers and in accordance with the established trade practice and Drawback or other incentives have not been availed. However, certain Custom dutie ..... x x x x x Extracts x x x x x Re-importation of indigenously manufactured/imported goods - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x
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