Expert corner: Re-import of exported goods does not attract duty, IGST

An important condition is that the re-imported goods must be identified as the same as exported

We had exported certain goods without payment of Goods and Services Tax (GST) under legal undertaking. The buyer had paid for the goods. However,the buyer says that he wants to send back the exported goods for repairs and re-export. How to deal with the situation under FEMA, GST and Customs laws?
 
You can re-import the exported goods under notification no. 158/95-Cus dated 14th November 1995 without payment of basic customs duty and IGST.
 
You have to execute a bond with the Customs that you will re-export the goods after repairs, within six months from the date of re-import.