Dear All,
Requesting you to give clarity on the below mentioned point:
1. We imported material from china, neither paid nor will pay, and want to re-export the same back to vendor. We'll not receive material as replacement - Is GR Waiver Required in this case before Re-exporting.
2. The same case in Export - Is GR Waiver required in this case?
3. Please share the documentary evidence if available at your end.
Hi Kumar,
Let me clarify your queries about GR Waiver (Guarantee Waiver) in case of return/re-export of rejected imported material:
Since you imported material but never paid customs duty (assuming goods were under some conditional import or import on consignment basis), and now want to re-export the same goods back to vendor,
GR Waiver is generally required before re-exporting to avoid payment of customs duty.
This is because customs requires an undertaking or waiver that you won’t claim refund of duty or that no duty is payable since goods are leaving India.
The GR Waiver ensures customs does not block the export due to pending duty payments or claims.
If you are exporting goods manufactured/purchased domestically (not imported), GR Waiver is not applicable.
GR Waiver is specifically related to imported goods where duty refunds or claims are involved.
For normal export of domestically procured goods, no such waiver is required.
Customs Notification 50/2017-Customs and relevant provisions under the Customs Act, 1962 cover GR Waiver.
Typically, GR Waiver is submitted on letterhead with details of goods, reason for re-export, and a declaration that no claim for duty refund is pending.
You can also refer to your Customs Broker or Customs House Agent who can provide the exact format accepted by the Customs department.
DGFT guidelines may also mention GR Waiver requirements under Advance Authorization / EPCG schemes.
| Scenario | GR Waiver Required? |
|---|---|
| Re-export of imported material | Yes, GR Waiver required |
| Export of domestically procured goods | No GR Waiver required |
CAclubindia
