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import -export, Customs - Import - Export - Customs - SEZ

Issue Id: - 115989
Dated: 6-2-2020
By:- ved batra
import -export

  • Contents

If I import electronic connectors through courier from USA to India and than export these goods as such to Australia. Is there any restriction in doing so ? Do I get refund of any duty paid at the time of import ?

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Showing Replies 1 to 3 of 3 Records

1 Dated: 7-2-2020
By:- Rajagopalan Ranganathan


You can do so. You can claim drawback of duties paid at the time of import of the connectors when you export the finished goods to Australia.

2 Dated: 10-2-2020
By:- ved batra

Sir,Thanks. But section 54 of CA,62 provides that "Transhipment of certain goods without payment of Duty". Further by sea The Chennai Commissionrate III vide Facility Circular No.28/2016 has prescribed a procedure for sea to sea International transhipment for import transhipment. Under regulation 6(b) of "Goods imported(condition of transhipment) regulations ,1995) transhipment by aircraft has been provided. Your comments please.

With regards. V.P.Batra

3 Dated: 16-5-2020

If you paid any duties at time of import into India and subsequently exporting it out of India then you may get duty drawback and refund of IGST, otherwise not. However, such goods should not be prohibited goods under Section 11 of th Customs Act.

Further, transshipment of imported goods to any place outside India (termed as International Shipment) for FCL as well as LCL is permitted.


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