The Ministry of Finance (MoF) on March 30, 2026, issued the amendment to notification no. 45/2017-Customs, dated June 30, 2017, regarding the “grant of exemption to re-import of goods exported under duty drawback, rebate of duty or under bond on or after the 1st July 2017”
The following has been stated namely: -
• In the said notification, in the first proviso, for clause (d), the following clause shall be substituted, namely: -
“(d) the goods are the same which were exported: Provided further that in case of goods re-imported through courier mode (other than goods specified in sub-regulation (4) of regulation 2 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010), risk-based treatment shall apply;".
This shall come into force on April 01, 2026.
[Notification No. 08/2026-Customs]
