Re Import

Goods which are exported out of India would on their re-import attract customs duty like any other import unless specifically exempted by a notification. However by issue of certain exempted Notifications and following certain conditions stipulated there in, the Re imports goods can be cleared as per the following procedures. The main criteria in case of Re imports is there should be no change in the identity of goods between the time of their export & Re import. Each item must be identified by Methods Appropriate to nature of the good as involved in it.