Import IGST exemption on reimport of aircraft catering, cabin equipment and food and drink

 

Import duty and IGST exemption on re-import under Customs Notfn 26/62 dt.19.02.62


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Notification 26/62-Customs, dated 19.02.1962 is valid when introduction of GST in India on July 01, 2017 for exemption of IGST on imports.

 

Customs notification number 26/62 dt.19.02.1962 provides import duty exemption to catering cabin equipments and food and drink on re-importation by the aircrafts of the Indian Airlines Corporation from foreign flights subject to the condition that the goods were not taken on board at any foreign port or place.

As per GST Law 2017, IGST is exempted on goods reimported under Customs notification number 26/62 dt.19.02.1962

 

Click here to read complete extract of customs notification No: 26/62 dt.19.02.1962   Customs Notification No. 26/2011 dt. 01.03.2011

 

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