re export procedure

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..... Dear Expert, We a 100% EOU exported goods. Later we noticed that there were some quality issues in the goods. So we get back the same by re-importing. Now, after rectifying the quality issues we have to re-export. So request you tell me the procedure along with relevant notifications Thanks Regards Rajan - Reply By Shilpi Jain - The Reply = The re-import would be eligible for the duty exem .....

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..... ption contained in notification 52/2003 customs as per entry 14 of the Annexure I to such notiification which reads as under (i) Goods re-imported (other than specified in Annexure VII to this notification) within three years from the date of exportation, for repair or reconditioning . Provided that such re-imported goods are re-exported within one year of the date of re-importation. .....

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..... Further para 2.49 of the FTP 2015-20 provides as below 2.49 Export of Repaired Goods Goods or parts thereof, except restricted under ITC (HS), on being exported and found defective, damaged or otherwise unfit for use may be imported for repair and subsequent re-export. Such goods shall be allowed clearance without an Authorisation and in accordance with customs notification. To t .....

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..... hat extent the exporter shall return the benefits /incentive availed on the returned goods. If the item is restricted for import, the exporter shall require an import license. Thereby, such goods should be repaired and re-exported wihin 1 year from re-importation and no duties payable at the time of reimport. - Reply By YAGAY andSUN - The Reply = Also check the chapter 6.28 of the FTP .....

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..... read with HBP Vol.1 and 100% EOU provisions. - re export procedure - Query Started By: - rajan gopal Dated:- 4-11-2019 Customs - Import - Export - Customs - SEZ - Got 2 Replies - Customs - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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