03 August 2016
According to paragraph 2.48 of current Foreign Trade Policy goods or parts thereof, except restricted under ITC (HS),classification of Export and Import Items on being exported and found defective, damaged or otherwise unfit for use may be imported for repair and subsequent re-export. Such goods shall be allowed clearance without an Authorisation and in accordance with customs notification. For relevant Customs Notifications which set out the procedures you may refer to Non-Tariff Notifications No: 63/95 Cus dated 26.05.1995 and 94/1996 Cus dated 06.12.1996.
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