Re-export of defective imports permitted subject to port, time, identity and unused conditions; customs certificate enables fresh scrip issuance. Re-export of goods imported under SFIS and VKGUY that are defective or unfit for use may be permitted by Customs if re-export occurs from the same port within six months, the goods remain unused and identity is verified by the Deputy/Assistant Commissioner. Upon re-export, Customs will issue a Certificate documenting the original scrip and particulars of the goods and recognising 98% of the credit amount debited; the Regional Authority will then issue a fresh SFIS/VKGUY scrip for 98% of the credit, with validity equal to the remaining period on the original scrip.