The Synthetic & Rayon Textiles Export Promotion Council

Clarification for re-imports through Post

Circular No. ES/ 287/2018-19                                                            November 20, 2018 

To: Members of the Council

Sub.: Clarification for re-imports through Post

Dear Member,

We would like to inform you that the CBIC has issued Circular No. 45/ 2018- Customs dated 19th November, 2018 clarifying about re-imports through Post.

It may be informed that Notification No. 45/2017- Customs and 46/2017- Customs exempt customs duty on re-import of goods that are exported from India to the extent as specified therein. These two notifications have been issued in supersession of Notification No. 945/96- Customs dated 16th December, 1996 on implementation of GST. These two notifications were issued due to different duty structure before and on or after 1st July, 2017 on account of introduction of GST.

Members of Trade have raised the doubt on account of para 2 of these notifications which has been interpreted in certain case to the effect that on interpreting that these notifications apply only to the re- imports of goods that were exported upon clearance for exports under Section 51 of the Customs Act, 1962. The manner of exports of goods through post parcel is regulated under Section 82, 83 & 84 of the Customs Act 1962 and Section 51 does not apply to the exports made through post parcel.

Now the issue has been examined by CBIC and has clarified the following-

  • Notification No. 45/2017- Customs is applied to the exports made on or after 1st July, 2017 and Notification No. 46/2017- Customs is applicable to the exports made before 1st July, 2017. These are cutoff dates for applicability of said notifications. Hence, both these notifications are also applicable to the re-imports of goods which were earlier exported through Post.
  • In all other respect, the concessions available under Notification No. 94/96- Customs have been continued through these notifications.
  • Section 51 of the Act in the notification does not seek to deny the benefit to the goods to which Section 51 may not apply.
  • If section 51 does not apply to certain goods, the para 2 may not apply.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR