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DGFT POLICY CIRCULAR NO. 16(RE-2003)/2002-07    dated :   29 /09/2003

To

All Licensing Authorities,

         All Commissioners of Customs.

Sub:-  Import of second hand personal computers (PCs)/Laptops – clarification regarding.

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1.       Attention is invited to Para 2.17 of EXIM Policy, 2002-07 stipulating that all second hand goods shall be restricted for imports and may be imported only in accordance with the provisions of the Policy, ITS(HS), Hand Book (Vol.I), Public Notice  or a licence/certificate/permission issued in this behalf.

2.       Representations have been received seeking clarifications as to whether second hand personal computers(PCs)/Laptops  are covered under the definition of second hand capital goods and allowed freely as per the provisions of Para 2.33 of Hand Book of Procedures (Vol.I) 2002-07, provided  these are  not more than ten years old.

3.       The matter has been deliberated upon and it is clarified that the second hand personal computers (PCs)/Laptops are covered under the definition of “second hand goods” and their import is governed by the provisions of Para 2.17 of EXIM Policy,2002-07 and not covered under the definition of “capital goods” as defined under Para 9.10 of EXIM Policy and Para 2.33 of Hand Book of Procedures (Vol.I).  In view of this, second hand personal computers (PCs)/Laptops can also not to be permitted for import under EPCG scheme under the provisions of para 5.1 of the Exim Policy, even for service providers. 

4.   All the Licensing Authorities are advised to take action accordingly.

This issues with the approval of DGFT.

(M.C.Jauhari)

Jt.Director General of Foreign Trade