Spare parts sent for repaing purpose outside india.

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 December 2011 Dear Sir(s),
Please advise regarding excise procedure-
- Machinery imported on payment of duty.
- of this machiery, some parts to be sent for repaing outside India (having NIL commercial value).
- Documents submitted are Commercial Invoic and Packing List alongwith GR Waiver certificate.

what procudure to be followed for removal of spare parts from the factory (sent outside India for repairing and returned back within 06 months).

Regards,
Vineet k. vaish

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)

23 December 2011 Refer to Para 6.27.1 of foreign trade policy “Units may send capital goods abroad for repair with permission of Customs authorities. Any foreign exchange payment for this purpose will also be allowed. However, no permission will be required for sending capital goods for repair within country. para 6.27.2 EOU / EHTP / STP / BTP units may, on basis of records maintained by them and prior intimation to Customs authorities:-

(a) Transfer goods to DTA / abroad for repair / replacement, testing or calibration and return.

(b) Transfer goods for quality testing / R&D purpose to any Recognised laboratory / institution upto Rs.5 lakhs per annum without payment of duty, on giving suitable undertaking to Customs for return of goods. However, if goods have been consumed / destroyed in process of testing etc. a certificate from laboratory / institution to this effect be furnished to Customs.

Email / Copy order between consignee and consigner, /any contract, copybetween them, B/L, & copy of bill of entry is mandatory.

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