Thanks for asking this question before the start of the process, I am sure with below detailed process and suggestions will help you to get these repairs done smoothly.
Regulation
| Regulation | Explanation |
| FTP | As per FTP -2023 para 2.28Re Import of goods repaired abroad Capital goods, equipment, components, parts, and accessories is allowed (except restricted under ITC HS) may be sent abroad for repairs and reimported without authorization |
| Customs | As per Notification No. 94/96( amended 47/2017 ) sr 2 complete Custom duty on material is exempt at the time of Re-Import but customs duty will be leviable if the value of re-imported goods after repairs were made up of the fair cost of repairs carried out including cost of materials used in repairs (whether such costs are actually incurred for not), insurance and freight charges, both ways. |
| RBI | As per RBI Master circular you need to get GR approval (GR Waiver) for Export of Goods for re-imports |
Important steps
A GR Waiver is to be obtained from the bank for the re-export of part.
To handle shipments without any errors and to avoid delay in Customs clearance, physical verification of make/ model/ serial numbers /part numbers is necessary before dispatch. It is advisable to invite a custom broker’s representative to verify/correlate the make/ model/ serial numbers/ part numbers mentioned on documents and physically on the part before packing. Take a photo of the part where sr no is visible This will help smooth export clearance and import clearance after repairs.
The Customs officer will conduct a physical examination and check all the marks and numbers on the export invoice/ packing list with a physical product. Such examination report will help at the time of import clearance after repairs.
The Supplier must prepare the draft invoice as per the instructions given below.
Ensure that all details mentioned are correct and then give dispatch clearance to the supplier. Share details /documents with the Customs broker.
It takes a little more time than normal shipments as customs examination is involved. Please provide an Export S/B copy, export invoice, and examination report (If available) to the customs broker for clearance. Right from the first step of export care has been taken to ensure correctness and correlation to ensure smooth customs clearance.
After customs clearance ensure that you submit Bill of entry to the bank and close the GR Waiver Co


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