Re-export or clearance of unutilised goods requires use within six months, recording in statements and duty payment with interest. Importers granted exemption must use imported goods within six months and may re export unutilised or defective goods or clear them for home consumption within that period. Re exports must be recorded in the monthly statement and cannot be valued below import value. Clearance for home consumption requires payment of duty with interest on the common portal and recording of particulars in the monthly statement. Capital goods may be cleared after use by paying the duty difference on a straight line depreciated value, with depreciation computed quarterly from first use to clearance.