May import and /or procure from bonded warehouse in DTA or from international exhibition held in India without payment of customs duty / IGST / GST compensation cess.
Restriction on limit on entitlement of DTA sale has been removed.
Inter unit transfer has been allowed on payment of applicable duty & taxes.
Goods exported and found defective /damaged or returned by the importer shall be allowed clearance by the Customs Authority.
Import of Second hand goods for the purpose of repair /refurbishing/ recondition/ reengineering have been made free.
Export of replacement goods has been eased for issuing export licence on replacement items which are restricted or in SCOMET list.