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Any notification regarding Re-exports, Customs - Exim - SEZ

Issue Id: - 113101
Dated: 24-11-2017
By:- kuldeep singh

Any notification regarding Re-exports


  • Contents

Hi ,

is there any notification/circular regarding re-export under repair and return ?

Goods were Imported and now being exported for repair

Posts / Replies

Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 24-11-2017
By:- Rajagopalan Ranganathan

Sir,

Please go through para 3 of Chapter 19 of CBEC's Customs Manual for details.


2 Dated: 25-11-2017
By:- ANITA BHADRA

in case of Duty Drawback under Section 74 refund of both Customs duties as well as Integrated Tax and Compensation Cess paid on imported goods which are re-exported shall be available (same has also been substantiated by Circular No. 21/2017 -Customs dated 30-06-2017)


3 Dated: 25-11-2017
By:- ANITA BHADRA

n this regard, the definition of “drawback” under Rule 2 (a) of the Re-export Rules, 1995 has been suitably amended to include refund of duty or tax or cess as referred in the CTA, 1975. Notification No. 57/2017-Customs (N.T.) dated 29.6.2017 may be referred in this regard.


Page: 1

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