Export goods rejected by customer

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prashant (Querist)
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13 April 2012 Dear Experts

Pl. respond to below query

We have sent our consignment under DEPB & EPCG to Sri Lanka. Now customer rejected our goods & we want to import & re-proces & send to them.

Pl. give us the procedure need to follow on that.

We have also received export incentive like DEPB, EPCG, Rebate

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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14 April 2012 In respect of goods manufactured in India and parts of such goods whether of Indian or foreign manufacture which were earlier exported from India and re-imported into India for the purpose of repair or for re-conditioning, from the levy of duty of customs including additional duty of customs subject to the following conditions-

1. the re-importation takes place within three years from the date of exportation.
2. after the process of repairs or re-conditioning the goods are re-exported within six months of the date of re-importation or such extended period not exceeding a further period of six months as Commissioner of Customs may allow.
3. the identity of goods is established subject to satisfaction of Assistant Commissioner of Customs.
4. the importers have to execute a bond undertaking at the time of importation to –
1. export the goods after repairs or re-conditioning within the stipulated period.
2. pay on demand in the event of his failure to comply with the conditions of notification, the difference between the duty levied at the time of re-import and the duty leviable on such goods at the time of re-importation but for the exemption given above.
5. the Board desires that the value of the bond should be approximately the amount of duty likely to be involved. The value of bank guarantee shall be 25% of this bond.

In respect of goods manufactured in India and re-imported for the purpose of (a) re-processing or (b) refining or (c) re-making etc., subject to the following conditions -

1. Such re-importation takes place within one year from the date of exportation;
2. Goods are re-exported within six months of the date of re-importation or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow;
3. The Assistant Commissioner of Customs is satisfied as regards identity of the goods;
4. The importer executes a bond to the effect that –

read the link:

https://customsmangalore.gov.in/re-import.htm

https://www.cybex.in/notifications/re-import-exported-goods-6178.aspx

https://www.jawaharcustoms.gov.in/newsite/StandingOrders/SO2004/SO-37-04.htm

https://www.cbec.gov.in/customs/cst-0809/cs-gen118-126.pdf

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