[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. 45/2017 – 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) 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, integrated tax ,
compensation cess leviable thereon respectively under sub-section (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 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
Nil
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)
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 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 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
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, 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 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;
(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 -
(a) which had been exported 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) which had been exported 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);
(c) which fall under the Fourth Schedule to the Central Excise Act, 1944 (1of 1944).
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 after 01
st
day of July,
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
