On 16 March 2010, the Indian Ministry of Finance extended the period within which custom duty exempt re-importation of Indian exports is allowed from 3 years to 10 years. The goods should be manufactured in India and re-imported for repair or reconditioning of Indian or foreign parts.
 
The described extension is only applicable to goods exports destined for Nepal. From 6 December 2012, the extended term of 10 years was also granted for goods exports to Bhutan.