TMI BlogTo reduce delay in clearances of "re-imported goods" where benefit of exemption from payment of duty is claimed under any NotificationX X X X Extracts X X X X X X X X Extracts X X X X ..... e: 18.01.2019 Public Notice No. 05/2019-Customs Subject: To reduce delay in clearances of "re-imported goods" where benefit of exemption from payment of duty is claimed under any Notification- reg. Attention of the importers, exporters, custom brokers and all other stakeholders is invited to the various Notifications issued providing exemption from payment of duties of Customs, taxes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess of the amount of specified export benefits availed at the time of their export i.e. drawback, IGST exemption / IGST refund etc. [as specified in the Notification]. 4. The main conditions under the aforesaid Notifications are: * re-importation of such goods takes place within one year / three year of exportation or such extended period not exceeding period as provided in the said Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y (DGFT) regarding the fact of re-importation and should produce a dated acknowledgement of such intimation at the time of clearance of goods. 6. It has been observed that there is considerable delay in the clearance of such reimport consignments. Feedback received during interaction with field officers, importers / exporters, Customs Brokers has revealed that the main reasons for delay in such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... followed by importers: i. Importers / Customs Brokers shall file either advance or prior bill of entry in such reimport cases. ii. They should necessarily complete following formalities before filing the bill of entry a) Surrender of export incentives as required in the respective Notifications b) Submission of intimation [details of the consignment re-imported to the DC/AC of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication and other penal action may be taken. 8. In case of any difficulty, the specific issue may be brought to the notice of Assistant Commissioner in charge of Appraising-Import either personally or through phone/email (Phone- 0161-2847370, 0161-2670631, 0161-2677900, e-mail [email protected], [email protected]. [email protected] ) 9. Action to be taken in terms of decisions t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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