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Re-export or clearance of unutilised or defective goods.

Rule 7 - Rules - Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. - Rule 7 - 7. - (1) The importer who has availed benefit of an exemption notification, prescribing observance of these rules may re-export the unutilised or defectiv .....

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oods shall be put to use for manufacture of goods or for rendering output service: Provided that the value of such goods for re-export shall not be less than the value of the said goods at the time of import. (2) The importer who has availed benefit .....

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Customs having jurisdiction over the premises where the imported goods shall be put to use for manufacture of goods or for rendering output service, within a period of six months from the date of import on payment of import duty equal to the differen .....

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