G.S.R. 224(E) amends Notification No. 45/2017-Customs issued under Section 25(1) of the Customs Act, 1962 to modify the conditions applicable to re-imported goods. The amendment substitutes clause (d) of the first proviso to clarify that exemption benefits apply only when the goods re-imported are the same as those originally exported. It further introduces a provision that re-imported goods arriving through courier mode (except those excluded under regulation 2(4) of the Courier Imports and Exports Regulations, 2010) will be subject to risk-based assessment instead of automatic treatment. The notification is effective from 1 April 2026, thereby aligning re-import procedures with modern, risk-management-based customs processing.
https://egazette.gov.in/(S(ktc1xrs4nwbjusi4pdeqizsq))/ViewPDF.aspx
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