TaxTMI 
TaxTMI 
TaxTMI 
Your export is coming back to India. And so is the stress.
Because the moment those goods hit Customs, they look at you like you owe them money again.
Let me tell you what usually happens.
You export goods.
Something goes wrong overseas — quality issue, project cancelled, buyer rejection. Anything.
Now those same goods are coming back to India.
And Customs looks at you and says: “Pay duty again.”
Feels unfair, right? You already exported these goods. Why should you pay duty when they return?
Good news: you normally don’t have to.
There’s a lifeline — Notification 45/2017-Cus.
But (of course) there’s a catch.
You get the exemption only if you return all the export benefits you claimed earlier.
Think of everything you took at the time of export:
- Drawback
- IGST refund
- RoDTEP / RoSCTL credits
- Duty exemptions under EPCG, Advance Authorisation, DFIA, DEEC
Customs wants all of it back. Every rupee.
Only then will they let your goods in without duty.
It’s basically a swap:
You reverse your benefits ? Customs waives the duty.
Where companies usually get it wrong
1. The 3-year rule
You must re-import within 3 years from the export date.
Some schemes allow 5 years.
Miss this window? No exemption.
2. Missing a benefit you claimed
Even a tiny IGST refund or an old credit you forgot about — Customs will pick it up.
If you don’t reverse everything, exemption fails.
3. Not informing the authorities
Before re-import clearance, you must notify:
- The jurisdictional Customs officer
- DGFT (with acknowledgement)
Miss any of the above requirements, and the exemption won’t apply.