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If a passenger going abroad is taking any item (non-commercial, personal, private property) as baggage which is intended to be re-imported into India on a later date, to avoid paying Customs duty on that item during such re-importation, the passenger should ask the Customs at the departure terminal to issue an "Export Certificate" in respect of that particular item. The Customs officer will examine the item(s) and certify that the item(s) are being taken out of India by the passenger. The certificate will be valid for three years and must accompany the item, when brought back into India by the passenger or any member of his/her immediate family, in order to clear the item without paying any customs duty.
The "Export certificate" contains a declaration signed by the passenger, his/her name and address, the description/model number/serial number of the article, identification particulars, value and any other remarks made by the customs officer.
Any dutiable item, even if taken out from India, shall attract duty unless accompanied by a valid "Export Certificate" issued in the name of the passenger or in the name of any member of his/her family.
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