Returned goods: conditions for re-import of goods under Indian laws

Bhupender Singh
Bhupender Singh
Founder & Managing Partner, Artham Law Chambers, India
Published 07 Oct 2021
Returned goods: conditions for re-import of goods under Indian laws
Adobe Stock
Country update
Duties & taxes
The current article delves into the legislative and practical framework of returned goods relief in India. It is in continuation of the article "Returned goods relief: requirements in various countries" (CCRM Issue 10, 2021).

Related content

View glossary entry

Customs duties: the import tariffs set by code and origin

31 Jul 2026

What a customs duty (tariff) is, how the rate is set by the commodity code and the origin of the goods, how it is calculated, and the additional duties -…

Duties & taxes
Managing import duties: the tariff inversion strategy

Managing import duties: the tariff inversion strategy

Mark Rowbotham
Mark Rowbotham
08 Apr 2026

This article explores the concept of tariff inversion and explains how it can be used by businesses to legally reduce import duties and, increasingly, to manage tariff changes, alongside other…

Duties & taxes
Topic spotlight
CJEU: claiming the wrong tariff quota does not justify double duties

CJEU: claiming the wrong tariff quota does not justify double duties

Editorial Board
Editorial Board
23 Jul 2026

What happens if an importer claims the wrong tariff quota? Can customs charge both safeguard and anti-dumping duties on the same shipment because of it? A seemingly minor procedural error…

Duties & taxes
News in focus
US imports: how to legally save duties with the "First Sale" strategy

US imports: how to legally save duties with the "First Sale" strategy

Christopher Matt
Christopher Matt
04 May 2025

The “first sale” principle offers companies exporting to the US considerable potential savings on customs duties. Especially in times of increased trade tensions and special tariffs, this method can lead…

Duties & taxes
Explainer
VAT exemption for personal imports raised to $150 in Israel

VAT exemption for personal imports raised to $150 in Israel

Omer Wagner
Omer Wagner
30 Dec 2025

While the EU and other jurisdictions have tightened rules and reduced tax- and duty-free allowances for low-value imports, Israel has chosen to ease the burden on consumers and simplify cross-border…

Duties & taxes
Country update
U.S. tariffs on Chinese electric vehicles and their effects

U.S. tariffs on Chinese electric vehicles and their effects

Ira Reese
Ira Reese
16 Jun 2024

On 14 May, U.S. President Joe Biden placed a 100% tariff duty rate on imports of Chinese Electric Vehicles (EVs). The reasoning was that the low cost of Chinese EVs…

Duties & taxes
Topic spotlight