India's Leading DGFT Consultants

DGFT puts extra exemptions on restrictions on Import of Laptops etc.

DGFT puts extra exemptions on restrictions on Import of Laptops etc.

DGFT introduces additional conditions under Policy Condition no. 4 of Chapter 84 of Schedule I of ITC(HS), 2022. 

IT Hardware restricted for import which are manufactured in Special Economic Zones (SEZ) may be imported into Domestic Tariff Area (DTA) without an Import Authorisation, on payment of applicable duties. Activities such as – 

  • Re-Packing
  • Labelling 
  • Refurbishing 
  • Testing 
  • And Calibration

alone within the SEZ are not considered as manufacturing for the purpose of availing this exemption from Import Authorisation.

Private Entities importing the said IT Hardware for supply to – 

  • Central Government or agencies, undertakings owned and controlled by the Central Government, for Defence or Security Purposes.
  • State Government for Security Purposes

are exempt from requiring an import authorisation. However, these private entities at the time of import, must provide to the Customs Authorities.

It is shown in the table as follows:

Existing Condition

Revised Condition

Exemption from Import License is provided for up to 20 such items per consignment for the purpose of R&D, Testing, Benchmarking and Evaluation, Repair and Re-export, Product Development purposes. Given imports shall be allowed subject to condition that the imported goods shall be used for the stated purposes only and will not be sold. Further, after the intended purpose, the products would either be destroyed beyond use or re-exported.

Exemption from Import Authorisation is provided up to 20 items per consignment for R&D, Testing, Benchmarking and Evaluation, Product Development purposes. Exemption is further provided for import for repair and/or return and/or replacement of IT Hardware sold earlier as well as re-import of such items repaired abroad on self-certification basis.

 

FeATURED ARTICLES

Related Posts