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Export of Imported Goods: Goods imported may be exported in the same or substantially the same form, without a licence provided they are not under the Negative Lists. Export of such goods imported against payment in freely convertible currency would be permitted against payment in freely convertible currency. However, if such goods are exported against payment in Indian Rupees, they shall be subject to a minimum value addition of 100%. This can be done provided the item to be exported is not in the Negative Lists.
Goods including those in the Negative Lists may be imported for export in freely convertible currency without a licence subject to the following conditions:
i. There is a minimum value addition of 10%
ii. The goods shall be imported under customs bond
iii. Import and subsequent export of the goods shall be made from the same customs bonded premises; and
iv. Such goods shall not be taken outside the customs bonded premises.
FOREIGN EXCHANGE : Foreign exchange, as defined under Foreign Exchange Regulation Act. 1973 is foreign currency and includes: i) All deposits credit and balance payable in fore
Marine Insurance Contract : Article 3 of the Indian Marine Insurance Act, 1963 defines marine insurance contract as "It is an agreement whereby the insurer undertakes to indemnify
Export of Passenger Baggage: Bonafide personal baggage may be exported along with the passenger. It may also be exported within one year before or after the Passenger's departure
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