CUS NTF NO. 94/1996 DATE 16/12/1996
Reimported goods - exported under duty drawback, rebate or bond.
Exemption to re-import of goods exported under duty drawback rebate of duty or under bond
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance, (Department of Revenue), No. 97/95-Customs, dated the 26th May, 1995 the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling within any Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and specified in column (2) of the Table hereto annexed (hereinafter referred to as the said Table) when re- imported into India, from so much of the duty of customs leviable thereon which is specified in the said First Schedule, the additional duty leviable thereon under section 3 of the said Customs Tariff Act and special duty of customs leviable under sub-section (1) of section 68 of the Finance (No. 2) Act, 1996 (33 of 1996), as is in excess of the amount indicated in the corresponding entry in column (3) of the said Table.
TABLE
|
Sl. No. |
Description of goods |
Amount of duty |
|
(1) |
(2) |
(3) |
|
1 |
Goods exported -
(a) under claim for drawback of any customs or excise duties levied by the Union |
Amount of drawback of customs or excise duties allowed at the time of export |
|
|
(b) under claim for drawback of any excise duty levied by a State |
Amount of excise duty leviable by State at the time and place of importation of the goods |
|
|
(c) under claim for rebate of Central excise duty |
Amount of rebate of Central Excise duty availed at the time of export |
|
|
(d) under bond without payment of Central excise duty |
Amount of Central Excise duty not paid |
|
|
(e) under duty exemption scheme (DEEC) or Export Promotion Capital Goods Scheme (EPCG) |
Amount of excise duty leviable at the time and place of importation of goods and subject to the following conditions applicable for such goods -
(I) DEEC book has not been finally closed and export in question is delogged from DEEC book.
(II) In case of EPCG scheme the period of full export performance has not expired and necessary endorsements regarding reimport have been made.
(III) The importer had intimated the details of the consignment re-imported to the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] in charge of the factory where the goods were manufactured and to the licensing authority regarding the fact of re-importation and produces a dated acknowledgement of such intimation at the time of clearance of goods.
(IV) The manufacturer- exporters who are registered with Central Excise Department may be permitted clearance of such goods without payment of Central Excise duty under transit bond .to be executed with thecustoms authorities, such bond will be cancelled on the production of certificate issued by Central Excise authorities about receipt of re-imported goods into their factory. |
|
2 |
Goods, other than those falling under Sl. No. 1 exported for repairs abroad |
Duty of customs which would be leviable if the value of re-imported goods after repairs were made up of the fair cost of repairs carried out including cost of materials used in repairs (whether such costs are acutally incurred for not), insurance and freight charges, both ways. |
|
2A |
Goods [exported] under Duty Entitlement Passbook (DEPB) Scheme. |
Amount of Central Excise duty leviable at the time and place of importation of goods plus amount of drawback of Excise duties allowed at the time of exports, subject to the condition that the importer produces a Duty Entitlement Passbook before the proper officer of Customs for debit of an amount equal to the amount of Duty Entitlement Passbook Scheme (DEPB) credit which was permitted by the Government of India in the Ministry of Commerce for the products exported at the time of export of the consignment which is being re-imported. |
|
2B. |
Cut and polished precious and semi precious stones exported for treatment abroad as referred to in Paragraph 4A.20.1 of the Foreign Trade Policy, other than those falling under Sl. No. 1 |
Duty of Customs which would be leviable if the value of re-imported precious and semi precious stones after treatment were made up to the fair cost of treatment carried out including cost of materials used in such treatment, whether such costs are actually incurred or not, insurance and freight charges, both ways. |
|
2C. |
Parts, components of aircraft replaced or removed during the course of maintenance, repair or overhaul of the aircraft in a Special Economic Zone and brought to any other place in India.
Explanation.- For the purpose of this notification, “Special Economic Zone” has the meaning assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005). |
Nil |
|
3 |
Goods other than those falling under Sl.Nos.1,2,2A, 2B and 2C [OLD Sl. Nos. 1 and 2] |
NIL |
|
(Sl.No.2B has been inserted vide CUS NTF NO. 44/2006 DATE 17/05/2006 |
(Sl.No.2C has been inserted vide CUS NTF NO. 52/2012 DATE 13/09/2012
|
No. 135/99-Cus., dated 27-12-1999. and corrigendum G.S.R No.16(E) 5-1-2000
(Please refer CUS CIR NO. 17/2006 DATE 01/06/2006)
(Pl. See Policy Cir. No. 18(RE-01), DT. 10/01/2002.)
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