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Clarification regarding re-import of goods sent abroad for repairs etc.
Circular No. 4 dated 1st
February 1996
Naval headquarters have
represented that often they have to send their equipments out of India for
repairs and to - import the same after the repairs and at the time of exports,
the customs department insist for production of documents like bill of entry, invoice,
etc. relating to their initial imports. Naval headquarters have informed that
some of the equipments being over ten years old, it is difficult for them to
produce the original import documents.
2. The
matter has been examined in the Board's officer in consultation with Chief
Commissioner of Customs Bombay. All such re-import of goods, which were earlier
exported for repairs are covered under Notification No. 204/ 76 Cus. dated
2.6.76 as amended and para 31 of Export and Import policy 1992- 97. The para 31
reads as follows:
"Capital goods,
including aircraft, its components, spare parts and accessories, whether
imported or indigenous, may to sent abroad for repairs,
testing, quality improvement or upgradation of technology without a licence but
subject to the satisfaction
of the Customs authorities that the re-imported goods are same as the goods that
were exported".
3. The policy
provides that capital goods, components, etc. whether imported or indigenous may
be sent abroad for repairs, testing, etc. and the same can be re-imported
without an import licence. However, the Customs Officer has to be satisfied that
the goods re-imported after repairs are the same that were exported. This simply
requires that identity of goods exported is matched with the identity of the
goods re-imported after repairs etc. For this purpose the only document required
would be the Shipping Bill and invoices on which full details like description,
marks/ Nos and other identifying particulars establishing the identity of the
goods are recorded. Therefore at the time of export of such goods, the documents
like bill of entry, invoice, etc. under which the goods were initially imported
may not be required to be produced.
4. In
order to maintain uniform practice in assessment necessary instructions to all
formations may kindly be issued. This instruction will apply to all goods sent
abroad for repairs.
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