GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 46/2017 – Customs
New Delhi, the 30th June, 2017
G.S.R. (E).-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. 94/96-Customs, dated the 16th December,
1996 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number
G.S.R..569 dated the 16th December, 1996, except as respects things done or omitted to be done
before such supersession, the Central Government, on 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 below when reimported
into India, from so much of the duty of customs leviable thereon which is specified in the
said First Schedule, and the whole of the additional duty, integrated tax , compensation cess leviable
thereon respectively under sub-sections (1), (3), (5), (7) and (9) of section 3 of the said Customs Tariff
Act 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 |
Conditions |
(1) |
(2) |
(3) |
1 |
Goods exported - (a) under claim for drawback of any customs
or excise duties levied by the Union
(b) under claim for
drawback of any excise duty levied by a State
(c) under
claim for refund of integrated tax paid on export goods
(d)
under bond without payment of integrated tax (e) under duty
exemption scheme (DEEC/ Advance Authorisation/ DFIA) or Export
Promotion Capital Goods Scheme (EPCG) |
amount of drawback of customs or excise duties allowed at the
time of export;
amount of excise duty leviable by State at the
time and place of importation of the goods. allowed at the time of
export;
amount of refund of integrated tax, availed at the
time of export;
amount of integrated tax not paid;
amount
of integrated tax and compensation cess 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 de-logged from DEEC
Book; Advance Authorisation/DFIA has not been redeemed and the
authorisation holder has not been discharged from the export
obligation by DGFT;
(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 Customs or Deputy Commissioner of Customs
in charge of the factory where the goods were manufactured or the
premises from where the goods were supplied and to the licensing
authority regarding the fact of reimportation and produces a dated
acknowledgement of such intimation at the time of clearance of goods;
(iv) The manufacturer- exporters may be permitted clearance of
such goods without payment of Central Excise duty or integrated
tax and compensation cess under transit bond to be executed with the
Customs authorities at the port of importation, such bond will be
cancelled on the production of certificate issued by the
jurisdictional Customs authority about receipt of reimported goods
into their factory or the premises from where the goods were
supplied. |
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 actually incurred for not), insurance and
freight charges, both ways |
3 |
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 semiprecious 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 for not, insurance and freight charges, both ways. |
4 |
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 |
5 |
Goods other than those falling under Sl. No. 1, 2, 3 and 4
|
Nil |
Provided that the Assistant Commissioner of Customs/ Deputy Commissioner of Customs is satisfied
that-
(a) in the case of Bhutan, the machinery and equipment other than those exported under Duty
Exemption Scheme(DEEC/Advance Authorisation/DFIA) or Export Promotion Capital
Goods Scheme(EPCG) or Duty Entitlement Passbook Scheme(DEPB) or any reward scheme
of Chapter 3 of Foreign Trade Policy 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;
(b) in all other cases, the goods other than those exported under Duty Exemption
Scheme(DEEC/Advance Authorization/DFIA) or Export Promotion Capital Goods
Scheme(EPCG) or Duty Entitlement Passbook Scheme (DEPB) or any reward scheme of
Chapter 3 of Foreign Trade Policy 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 may be allowed;
(c) in the case of goods exported under the Duty Exemption Scheme(DEEC/Advance
Authorization/DFIA) or Export Promotion Capital Goods Scheme(EPCG) or Duty
Entitlement Passbook Scheme (DEPB) or any reward scheme of Chapter 3 of Foreign Trade
Policy, 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
may be allowed;
(d) the goods are the same which were exported;
(e) in the case of goods falling under Serial number 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;
(f) in the case of the goods falling under Serial numbers 1 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;
(g) in the case of goods falling under Sl. No. 4 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);
(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).
2. This Notification will apply to the exports for which order permitting clearance and loading
under section 51 of the Customs Act, 1962 has been given on or before 30th June. 2017.
3. This notification shall come into force with effect from the 1st day of July, 2017.
Explanation. - For the purposes of this notification,
(a) the goods shall not be deemed to be the same if these are re-imported after being
subjected to re-manufacturing or reprocessing through melting, recycling or recasting
abroad.
(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.
(c) 'Nominated agencies' means,-
(i)Metals and Minerals Trading Corporation Limited (MMTC);
(ii) Handicraft and Handloom Export Corporation (HHEC);
(iii) State Trading Corporation (STC);
(iv) Project and Equipment Corporation of India Ltd. (PEC);
(v) STCL Ltd;
(vi) MSTC Ltd;
(vii) Diamond India Limited (DIL);
(viii) 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;
(ix) any bank as authorised by Reserve Bank of India as Nominated Agency.
(F. No. 354/119/2017-TRU)
(Ruchi Bisht)
Under Secretary to the Government of India
|