RE-IMPORTATION OF GOODS

WHAT IS RE-IMPORT

Re-importation means import of goods which were initially exported out of India. It occurs:

When the goods which have been initially imported into India are sent out for repair maintenance work and imported back

or the goods which have been manufactured in India and exported abroad but are being brought back into India on cancellation of the export order by the buyer for some reason,

or the exported goods are being brought back to India for the purpose of further processing, re-fining or for similar process for subsequent exports. Basically, the re-importation can be divided into two types namely the type of goods which are coming back for use in India and will not be exported back, and the type of goods which are coming to India to be subsequently re-exported and will not be used in India. At present two notifications govern the re-import of these goods namely 158/95-Cus dt. 14.11.95 and 94/96-Cus. dt. 16.12.96.

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