Customs - Exemption to Re-imported Goods - Re-importation from Bhutan to be within 10 years

By Vijay Kumar

AS per Notification No. 158/95-Cus dated 14.11.1995, there is an exemption from Customs Duty when goods manufactured in India and parts of such goods whether of Indian or foreign manufacture are re-imported into India for repairs or for reconditioning, provided such re-importation takes place within 3 years from the date of exportation. Instead of three years, it is ten years for re-importation from Nepal.

Now, it is made ten years for re-importation from Bhutan also.

Notification No. 60/2012-Cus., Dated: December 06, 2012