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

Related content
Customs duties: the import tariffs set by code and origin
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 -…
Managing import duties: the tariff inversion strategy
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…
CJEU: claiming the wrong tariff quota does not justify double duties
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…
US imports: how to legally save duties with the "First Sale" strategy
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…
VAT exemption for personal imports raised to $150 in Israel
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…
U.S. tariffs on Chinese electric vehicles and their effects
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…