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Exprted goods return with payment of custom duty

EXICSE (Legacy) 623 views 1 replies
Dear Experts, We are manufacturer of exported goods. We have sale exported goods under rebate claim of duty and submit final proof of export. After one year the Buyer rejected our goods due to quality problem. Now we have received this consignment for payment of all custom duty & fulfill all import obligation in custom. I want to know your advice that would we reverse all export benefit and treat as export return.However we have paid custom duty. Thanks
Replies (1)

If exported goods are re-imported, these can be cleared on payment of customs duty equal to duty drawback or rebate of excise duty availed- notification no. 94/96-Cus datted 16.12.1996. Basic principle in this notification is that all export incentives granted at the time of export of the goods should be returned if goods are re-imported. 


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