[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 46/2017 – Customs
New Delhi, the 30
th
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 16
th
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 re-
imported 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 rebate of
Central excise duty
(d) under bond without
payment of Central Excise duty
(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 rebate of Central Excise duty, availed at
the time of export;
amount of Central Excise duty not paid;
amount of excise duty or 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 authorization 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 re-importation 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 re-imported 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 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 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 5
th
May, 2000 [vide G.S.R. 399 (E), dated the 5
th
May,
2000] and notification No. 57/2000-Customs dated the 8
th
May, 2000 [vide G.S.R. 413 (E),
dated the 8
th
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 30
th
June. 2017.
3. This notification shall come into force with effect from the 1
st
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 1
st
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
