Incidence of Customs Duty when goods are exported for repair and returned

Where the goods are exported for repair and returned , duty is to be paid on a value comprising

  1. fair cost of repairs including cost of materials used in repairs, and
  2. Insurance and freight charges both ways.

Above benefit is available if the Assistant/Deputy Commissioner of Customs is satisfied that the goods are the same which were exported earlier and certain other conditions as laid down in Notification No.94/96-Cus., dated 16-12-1996 are fulfilled. For reference, the said notification may please seen.