GENERAL EXEMPTION NO. 128 & 129
1573
VIII. EXEMPTION NOTIFICATIONS RELATING TO RE-IMPORT
GENERAL EXEMPTION NO. 128
Exemption to specified goods exported from India and re-imported after being subjected to specified
processes [Notfn. No. 43/96-Cus. dt.23.7.96].
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of
1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby
exempts goods falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), on which a
manufacturing process was undertaken in India and which were exported out of India for carrying
out further manufacturing process of coating, electroplating or polishing or a combination of one or
more of these processes, as the case may be, (hereinafter referred to as said processes), when re-imported
into India, after completion of the said processes, from so much of the duty of customs leviable thereon
which is specified in the said First Schedule and the additional duty leviable thereon under section 3 of the
said Customs Tariff Act, as is in excess of the amount of duty of customs which would be leviable if the
value of such re-imported goods were made up of the fair cost of the said processes carried out abroad
(whether such cost is actually incurred or not) and insurance and freight, both ways:
Provided that the proper officer of customs is satisfied, (a)
of the identity of goods;
(b)
that the goods are re-imported within a period of one year or such extended period as the
Commissioner of Customs may, having regard to the circumstances of each case, allow,
from the date of their exportation from India for carrying out the said processes;
(c)
that the goods were not exported under claim for drawback of any duty or under
claim for rebate of central excise duty or under bond without payment of central
excise duty; and
(d)
that there has been no change in the ownership of the goods between the time of their
exportation from India and importation into India.
GENERAL EXEMPTION NO. 129
Exemption to re-imported goods exported under various Export Promotion Schemes [Notfn. No.94/96-Cus. dt.16.12.96 as amended by Notfn. No. 135/99, 44/06, 84/07,106/09,
52/12]
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
satisifed 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 specfied in column (2) of the
GENERAL EXEMPTION NO. 129
1574
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 9(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
2
3
1
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 Excise duties levied
by a State.
Amount of Excise duties 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 the 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 reimported to the Assistant
Commissioner 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
reimportation and produces a dated acknow-
GENERAL EXEMPTION NO. 129
Sl.
No.
1
1575
Description of goods
Amount of duty
2
3
ledgement 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 the Customs
authorities, such bond will be cancelled on
the production of certificate issued by Central
Excise authorities about receipt of reimported
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 reimported 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 actually incurred or not), insurance and
freight charges, both ways.
2A.
Goods imported under Duty Entitlement pass-book (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
of exports, subject to the condition that the importer
produces a Duty Entitiment 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
2C
Parts, components of aircraft replaced
or removed during the course of
maintenance, repair or overhaul of the
aircraft in a Special Economic Zone
Duty of Customs which would be leviable if
the value of re-imported precious and semi
precious stones after treatment were made up
of 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.
Nil
GENERAL EXEMPTION NO. 129
Sl.
No.
1
1576
Description of goods
Amount of duty
2
3
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).
3.
Goods other than those falling
Nil.
under Sl. Nos. 1, 2, 2A, 2B and 2C.
___________________________________________________________________________________________
Provided that the Assistant Commissioner of Customs is satisfied that (a)
the goods [other than the goods exported under the Duty Exemption Scheme (DEEC) or
the Export Promotion Capital Goods Scheme (EPCG) or Duty Entitlement Pass Book Scheme (DEPB) are
re-imported within three years after their exportation or within such extended period, not exceeding two
years, as the Commissioner of Customs may on sufficient cause being shown for the delay, allow, and in the
case of goods exported under the Duty Exemption Scheme (DEEC) or the Export Promotion Capital Goods
Scheme (EPCG) or Duty Entitlement Passbook Scheme (DEPB), re-importation of such goods takes place
within one year of exportation or such extended period not exceeding one more year as may be allowed
by the Commissioner of Customs on sufficient cause being shown:
(b)
the goods are the same which were exported.
(c)
in the case of goods falling under Sr. No.2 of the Table there has been no change in ownership
of the goods between the time of export of such goods and reimport there of;
(d)
in the case of the goods falling under Serial numbers 1, 2A and 3 of the Table and where the
where the value of exported goods was counted towards fuifillment of export obligation, the amount of
customs duties leviable on the duty free inputs obtained from Nominated Agencies but for the exemption
availed under the Ministry of Finance (Department of Revenue) notification No. 56/2000-Customs dated
the 5th May, 2000 [vide G.S.R. 399 (E), dated the 5th May, 2000] and notification No. 57/2000-Customs
dated the 8th May, 2000 [vide G.S.R. 413 (E), dated the 8th May, 2000] shall also be paid in addition to
amount of duty specified in column (3) of the Table:
(e)
in the case of goods falling under Sl. No. 2C of the TABLE, the goods are returned to the
owner of the aircraft without any sale.
provided further that nothing contained in this notification shall apply to re-imported goods which
had been exported (a)
by a hundred percent export oriented undertaking or a unit in a Free Trade Zone as
defined under section 3 of the Central Excise Act, 1944 (1 of 1944);
GENERAL EXEMPTION NO. 130
1577
(b)
from a public warehouse or a private warehouse appointed or licensed, as the case may
be, under section 57 or section 58 of the Customs Act, 1962 (52 of 1962).
Explanation.- For the purposes of this notification, (a)
goods shall not be deemed to be the same if they are re-imported from abroad after being subjected
to remanufacturing or reprocessing through melting, recycling or recasting;
(b)
‘Foreign Trade Policy’ means Foreign Trade Policy, 2009 - 2014 notified by the Government of
India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-II,
Section 3, Sub section (ii) vide notification No. 1/2009-2014, dated the 27th August, 2009, as amended
from time to time.
(c) “Nominated agencies” means,(1)
Metals and Minerals Trading Corporation Limited (MMTC);
(2)
Handicraft and Handloom Export Corporation (HHEC);
(3)
State Trading Corporation (STC);
(4)
Project and Equipment Corporation of India Ltd.(PEC);
(5)
STCL Ltd;
(6)
MSTC Ltd;
(7)
Diamond India Limited (DIL);
(8)
Gems & Jewellery Export Promotion Council (G&J EPC);
(9)
a Star Trading House (only for Gems and Jewellery sector) or a Premier Trading House
under paragraph 3.10.2 of Foreign Trade Policy; and
(10) any other agency authorised by Reserve Bank of India (RBI).”.
GENERAL EXEMPTION NO. 130
Exemption to Goods when re-imported into India for repairs or for re-conditioning
[Notfn. No.158/95-Cus. dt. 14.11.1995 as amended by 34/10, 60/12]
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 Ministry of Finance, Department of Revenue Notification No.98/95, dated
26th May, 1995 the Central Government being satisfied that it is necessary in the Public interest so to do,
hereby exempts goods falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and for
the purpose specified in Column (2) of the Table hereto annexed, when reimported into India from the whole
of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act,
1975 (51 of 1975) and from the whole of the additional duty leviable thereon under section 3 of the said
Customs Tariff Act, subject to the conditions laid down in the corresponding entry in Column (3) of the said
Table.
TABLE
Sl. No.
1
1.
Description of goods
Conditions
2
3
Goods manufactured in India and
parts of such goods whether from
of Indian or foreign manufacture
and reimported into India for
repairs or for reconditioning.
1.
Such reimportation takes place within 3
years from the date of exportation;
Provided that such re-importation takes
place within 10 years from the date of
exportation in case of Nepal and Bhutan.
GENERAL EXEMPTION NO. 130
Sl. No.
1
1578
Description of goods
Conditions
2
3
2.
3.
4.
2.
Goods manufactured in India
and reimported for (a) reprocessing; or
(b) refining; or
(c) re-making; or
(d) subject to any process
similar to the processes
referred to in clauses
(a) to (c) above
1.
2.
3.
4.
Goods are reexported within six months
of the date of reimportation or such extended
period not exceeding a further period of six
months as the Commissioner of Customs
may allow;
The Assistant Commissioner of Customs is
satisfied as regards identity of the goods;
The importers at the time of importation
executes a bond undertaking to (a) export the goods after repairs or reconditioning within the period as stipulated;
(b) pay, on demand, in the event of his
failure to comply with any of the
aforesaid conditions, an amount equal
to the difference between the duty levied
at the time of reimport and the duty
leviable on such goods at the time of
importation but for the exemption
contained herein.
Such reimportation takes place within one
year from the date of exportation.
Goods are reexported within six months of
date of reimportation or such extended period
not exceeding a further period of six months
as the Commissioner of Customs may allow;
The Assistant Commissioner of Customs is
satisfied as regards identity of the goods.
The importer executes a bond to the effect (a) that such reprocessing, refining or
remaking or similar processes shall be
carried out in any factory under Central
Excise control folllowing the procedure
laid down under rule 173 MM of the
Central Excise Rules, 1944 or in a
Customs bond under provisions of
section 65 of the Customs Act, 1962 (52
of 1962);
(b) that he shall maintain a due account of
the use of the said re-imported goods
received in the premises specified in
item (a) above and shall produce the
said accounts duly certified by the officer
of Central Excise or Customs as the case
GENERAL EXEMPTION NO. 131
Sl. No.
1
1579
Description of goods
Conditions
2
3
may be, incharge of the factory or the
bonded permises to the effect that the
goods tendered for reimport are
reprocessed, refined or remade or
subjected to any process, as the case
may be, from the said reimported goods;
(c) that in case any waste or scrap arising
during such operations and the importer
agrees to destroy the same before the
officer of Central Excise or Customs, as
the case may be, or to pay on such waste
or scrap the appropriate duties of customs
as if such waste or scrap is imported;
(d) that he shall pay, on demand, in the
event of his failure to comply with any
of the aforesaid conditions, an amount
equal to
GENERAL EXEMPTION NO.131
Conditional Exemption to specified goods on their import into India and export out of India for
execution of a contract [Notfn. No. 241/82-Cus. dt.4.11.82 as amended by Notfn. No. 101/83].
The Central Government, hereby exempts the goods specified in column (1) of the Table annexed
hereto, from the payment of so much of the customs duty leviable thereon as is specified in column (3) of the
said Table, subject to the limitations and conditions specified in column (2) thereof, namely:Table
Goods
Limitations and Conditions
Extent of Exemption
(1)
(2)
(3)
Goods not produced or
manufactured in India, and
on which duty of customs
leviable has been paid at
the time of their importation into India and
which are exported out
of India for the execution
of a contract approved
by the Reserve Bank
of India in connection
with any commercial and
Provided that the proper officer
(i) In the case of goods on which any
of Customs is satisfied:alterations, renovations, additions
(1) as to the identity of the goods;
or repairs have been executed
(2) that no drawback of duty was
subsequent to their export, so much
claimed or paid on their export
of duty of customs as is in excess
out of India prior to their
of the duty of customs which
present importation;
would be leviable if the value of
(3) that the project has a
the goods were equal to the
specific approval of the
cost of such alterations, renovations,
Reserve Bank of India;
additions or repairs while the goods
(4) that the ownership of the
were abroad;
goods has not changed
(ii) in other cases, the whole of the
GENERAL EXEMPTION NO. 132
1580
Goods
Limitations and Conditions
Extent of Exemption
(1)
(2)
(3)
industrial (including
constructional) activities.
between the time of
export and re-import.
duty of customs leviable thereon
under the First Schedule of the
Customs Tariff Act, 1975 (51 of
1975), and the whole of the
additional duty leviable thereon
under Section 3 of the said
Customs Tariff Act, 1975.
GENERAL EXEMPTION NO. 132
Exemption to re-import of Private personal property, not produced or manufactured in India[Notfn. No.174/66-Cus.dt. 24.9.1966 as amended by Notfn. No. 99/69 and 93/70].
Goods specified in column (1) of the Table hereto annexed, are exempt from the payment of so
much of the customs duty leviable thereon as is specified in column (3) subject to the limitations and
conditions specified in column 2 thereof, namely:
Goods
Limitations and Conditions
Extent of Exemption
(1)
(2)
(3)
Goods not produced
or manufactured in
India, which are private
personal property and
which prior to their
import into India have
been exported therefrom
Provided that the proper officer
of Customs is satisfied:(1) as to the identity of the goods;
(2) that no drawback of duty was
paid on their exports;
(3) that the ownership of the goods
has not changed between the
time of export and re-import
or if it has changed that it has
remained in the family of
the exporter;
(4) that the goods are being
imported for the personal
use and not for sale and
(5) (a) that the goods have been
re-imported within three years
from the date of export, or
(b) that the goods were re-imported
after the expiry of three years
from the date of export, but
were, shipped or consigned to
India within the time-limit
allowed under sub-rule (1) of
rule 7 of the Baggage Rules,
(i) in the case of goods, other than
those in (ii) below on which any
alterations, renovations, additions or
repairs have been executed subsequent
to their export, so much as is in excess
of the duty of Customs which would
be leviable if the value of the goods
were equal to the cost of such
alterations, renovations, additions
or repairs;
(ii) in the case of goods repaired on a
"free of charge" basis in accordance
with the terms of warranties given by
the manufacturers or by their
accredited sales agents in accordance
with the established trade practice
pertaining to the goods, the whole of
the duty of customs;
(iii) in other cases; the whole
of the duty
of Customs.
GENERAL EXEMPTION NO. 133 & 134
1581
Goods
Limitations and Conditions
Extent of Exemption
(1)
(2)
(3)
1970 and the owner of such
goods returned to India within
three years from his departure
from India.
GENERAL EXEMPTION NO. 133
Exemption to re-import of Catering cabin equipments and food and drink by aircrafts of Indian
Airlines[Notfn. No.26/62-Cus. dt. 19.2.1962 as amended by Notfn. No. 101/95].
Catering cabin equipments and food and drink on re-importation by the aircrafts of the Indian Airlines
Corporation from foreign flights are exempt from the payment of Customs duty leviable thereon provided.
(a)
the goods were not taken on board at any foreign port or place; and
(b)
the Indian Airlines Corporation executes an undertaking with the Chief Customs Officer concerned
to abide by the conditions as may be laid down by such Customs Officer for segregating the goods from
other goods uplifted abroad, payment of duty on the later category of goods, and maintenance and scrutiny
of records in this behalf.
GENERAL EXEMPTION NO. 134
Exemption to engines and parts of aircraft re-imported after repairs abroad [Notfn. No.117/61-Cus. dt.13.10.61].
In exercise of the powers conferred by section 23 of the Sea Customs Act, 1878 (8 of 1878), as in
force in India and as applied to the State of Pondichery, read with Rule 63 of the Indian Aircraft Rules, 1920,
the Central Government hereby exempts engines and parts of aircraft, when re-imported into India or State
of Pondicherry after having been exported, are exempt from the payment of so much of the customs duty
leviable thereon as is in excess of Customs duty payable on the cost of repair, if any (which includes the
charges paid for the materials as well as for labour, insurance and freight) in the following cases:(1)
Engines and certain specified parts which fail abroad and are re-imported.
(2)
Engines or certain specified parts sent abroad as a stand-by for replacement of a defective one and
subsequently brought back to India in the same condition without being installed on an aircraft.
(3)
Engines and certain specified parts lent by an Indian company to a foreign Company
This concession will be admissible subject to such conditions and observance of such procedure as
may be laid down by the Government of India from time to time.
GENERAL EXEMPTION NO. 135 & 136
1582
GENERAL EXEMPTION NO. 135
Exemption to articles re-imported by Armed Forces returning from service abroad [Notfn. No.271/58-Cus. dt.25.10.1958 as amended by Notfn. Nos. 128/86 and 101/95].
Articles imported by or alongwith a unit of the Army, the Navy or the Air force on the occasion of its
return to India after a tour of service abroad, are exempt from the whole of the duty of Customs leviable
thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the
whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act.
Provided that such articles are proved to the satisfactoin of the Customs Commissioner to have been
exported by or alongwith such unit on the occasion of its departure from India or the State of Pondicherry on
such tour.
GENERAL EXEMPTION NO. 136
Exemption to re-import of Unclaimed Postal Articles [Notfn. No.273/58-Cus. dt. 25.10.1958 as amended by Notfn. No.128/86].
The contents of postal articles, which having originally been posted in India or the State of Pondicherry
and not having left the custody of the post office at any time since their original posting, are imported into
India or the State of Pondicherry on return to the post offices in India or the State of Pondicherry as unclaimed,
refused or redirected, are exempt from the whole of the duty of customs leviable theroen which is specified
in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional duty
leviable thereon under section 3 of the said Customs Tariff Act.
Provided that no drawback of duty was obtained when the article was exported from India or the
State of Pondicherry.