Import of Second Hand Capital Goods

2.33

Import of second hand capital goods including refurbished / reconditioned spares, shall be allowed freely, subject to conditions for following categories:

Import of second hand computers including personal computers and laptops is restricted. Import of refurbished / reconditioned spares will be allowed on production of a Chartered Engineer certificate that such spares have atleast 80% residual life of original spare.

[Deleted -
In case a capital good is imported in parts at two customs stations, on account of bonafide logistical reasons, said imports may be allowed after satisfying that both consignments put together constitute a single capital good.]

(Above Sub-para 3 has been Deleted vide PN. NO. 24/2007, DT. 23/07/2007)