05 September 2013
Normal customs duty will be payable on re-imports, restrictions and conditions as applicable to other imported goods are applicable to re-imported goods also. The re-imports are entitled for certain concessions/ exemptions ; If the same goods which were exported are re-imported within three years by same person, customs duty is payable which is equal to duty drawback claimed plus central excise duty (which was exempted when the goods were initially exported).
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