Repair and Return


This query is : Resolved 

Quick Summary
When sending equipment for repair, especially if it's a used hospital item, you'll need to file an export shipping bill with Indian Customs. This bill must list all unique serial numbers of parts. Customs duty is applicable on the repair charges. If the equipment is returning to India for service from another country, you will also need to pay the relevant customs duty.

(Querist)
31 December 2022 My friend send one equipment to service, its not working conditions and 3 year old used in hospitals, for customs clearance what are the documents i need to submit, whether i need to pay custom duty?

01 January 2023 You need to pay customes duty on repair charges paid.
Refer
Circular No. 16/2021-Customs


Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs dated 19th July, 2021

Export Shipping Bill for repair is filed with Indian Customs for export of the shipment. The export Shipping Bill should clearly mention all the Unique Serial Numbers of all the parts being exported. After examination Material is cleared for Export. Invoice & Packing List are endorsed by customs authorities.

Prajith Us (Querist)
02 January 2023 Dear sir thank you for the replay, sir if the equipment is come to india for service from any other country same customs duty need to pay.

02 January 2023 Yes, applicable customes duty payable.


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