Regarding Re-credit of duty of re-Export of goods imported under reward schemes and DEPB.

Re-credit of duty for re-export permits customs-issued re-credit certificates enabling near-full reuse of debited duty.

Re-export of goods imported under reward schemes and DEPB may be permitted by the Commissioner of Customs where goods are defective or for any other reason, subject to conditions including re-export from the same port, within the prescribed time-limit, identity verification, non-use of goods, issuance of a re-credit certificate by Customs recording scrip details and debited amount, use of re-credit to the extent of ninety eight percent, and compliance with prevailing accounting guidelines; fresh scrip issuance by DGFT regional offices is not required.