Re-importing goods without payment of duty is allowed under various Customs notifications. Goods that were earlier exported can be brought back into the country without payment of import duties and taxes.
Common situations where re-importing goods without payment of duty are allowed as under:
1. Repair or reconditioning: Re-importing of goods is allowed without payment of duty for Repair or reconditioning purpose, after that the same goods are re-exported.
2. Return of rejected goods: Rejected goods are allowed to re-import without payment of duty. If goods are re-imported and will not be re- export, the exporter requires returning the incentives claimed at the time of export.
3. Temporary export: Re-importing of goods is allowed without payment of duty which were exported for exhibition, demonstration, or testing purposes.
4. Re-Processing / Refining / Re-making: Re-importing of goods is allowed without payment of duty for Re-Processing / Refining / Re-making purpose. After that the same goods are re-exported.
Time Limit: Goods must be re-imported within three years from the date of export.
