THE CUSTOMS TARIFF ACT 1975 (Notification)
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Notification No. 94/96-Cus., dated 16th December, 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. (Ill) 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 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.
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	NIL

Provided that the Assistant Commissioner of Customs is satisfied that-

(a) in the case of Bhutan, the machinery and equipment [other than those exported under the Duty Exemption Scheme (DEEC) or Export Promotion Capital Goods Scheme (EPCG) or Duty Entitlement Passbook Scheme (DEPB)] are re-imported within seven years after their exportation or within such extended period, not exceeding three years, as may be allowed by the Principal Commissioner of Customs or Commissioner of Customs as the case may be, on sufficient cause being shown for the delay, allow;

(aa) in all other cases, the goods [other than the goods exported under the Duty Exemption Scheme (DEEC) or the Export Promotion Capital Goods Scheme (EPCG) or Duty Entitlement Passbook Scheme (DEPB)] are re-imported within three years after their exportation or within such extended period, not exceeding two years, as the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, on sufficient cause being shown for the delay, allow;

(ab) 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 the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, on sufficient cause being shown for the delay, allow."

(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 re-import thererof:

(d) in the case of the goods falling under Serial numbers 1, 2A and 3 of the Table and where the value of exported goods was counted towards fulfillment 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 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);

(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, 2015 - 2020 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. 01/2015-2020, dated the 1st April, 2015.

(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) Four Star Export House from Gems & Jewellery sector and Five Star Export House from any sector as may be recognised as nominated agencies by Regional Authority in terms of the Foreign Trade Policy;

(9) any bank as authorised by Reserve Bank of India as Nominated Agency.

amended by Notification No. 135/99-Cus., dated 27-12-1999 and corrigendum G.S.R No.16(E) 5-1-2000,44/06 and 84/2007 dated 6/7/2007, 106/2009 dated 14/9/2009,No. 52/2012-Cus, dated 13/09/2012, Not. 33/2015 - Dated 15-5-2015, Not. 57/2016 - Dated 3-10-2016