Value addition in case of re-export

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 February 2014 Hello Every one,

I want to know that can we re-export the goods not cleared for home consumption from a bonded ware house without any value addition.
If it is possible then can i get the circulars or notifications for the same. Please do the needful at the earliest as i am to do the shipment on urgent basis.

CS M Pota

CS M Pota (Expert)
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13 February 2014 Yeah you can.You find the provisions in the Customs Act.If you do not find please inform

Querist : Anonymous

Querist : Anonymous (Querist)

14 February 2014 Dear Malay,

Thanks for your reply but i am not getting any provision in Custom act thats why i have asked for the circular or notification.
Please provide me the circular or notification..

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CS M Pota

CS M Pota (Expert)
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14 February 2014

Please find the following provision of the Customs Act:
Section 69(1) in The Customs Act, 1962
(1) Any warehoused goods may be exported to a place outside India without payment of import duty if-
(a) a shipping bill or a bill of export has been presented in respect of such goods in the prescribed form;
(b) the export duty, penalties, rent, interest and other charges payable in respect of such goods have been paid; and
(c) an order for clearance of such goods for exportation has been made by the proper officer.

Querist : Anonymous

Querist : Anonymous (Querist)

15 February 2014 Dear Malay,

We are already in the process but custom authorities are asking for 15% value addition. Is it possible that we can Re-export the same without value addition in invoice..
could i have your contact no. so we can have a telephonic conversation..

CS M Pota

CS M Pota (Expert)
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16 February 2014 Please inform did you carry out any process on the ware hosued goods? if not,you should ask the Customs authorities that under which section of the Customs Act or Notitication,Circular or instruction of the Central Board of Excise & Customs they requires you for 15% value addition?

My cell no is 9898003013.