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        Customs

        To reduce delay in clearances of “re-imported goods” where benefit of exemption from payment of duty is claimed under any Notification:

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        Re-importation exemption compliance: pre-filing surrender of export benefits and intimation required to secure customs relief. Importers claiming duty exemption on re-imported goods must, before filing an advance or prior bill of entry, surrender the export incentives and submit intimation to the AC/DC of Customs and the licensing authority, produce dated acknowledgement, and upload proof in e-sanchit; if unable to comply they may file without claiming exemption. Where exemptions are claimed, first-check need not be used and identity may be established under second check, but mis-declaration or variation can lead to denial of exemption and penal action.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Re-importation exemption compliance: pre-filing surrender of export benefits and intimation required to secure customs relief.

                                Importers claiming duty exemption on re-imported goods must, before filing an advance or prior bill of entry, surrender the export incentives and submit intimation to the AC/DC of Customs and the licensing authority, produce dated acknowledgement, and upload proof in e-sanchit; if unable to comply they may file without claiming exemption. Where exemptions are claimed, first-check need not be used and identity may be established under second check, but mis-declaration or variation can lead to denial of exemption and penal action.


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