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<h1>India Tightens Rules on Reclaiming Export Benefits for Re-Imported Goods; Compliance Reports Due September 2019.</h1> The circular addresses the recovery of export benefits under incentive and reward schemes when goods are re-imported to India. Highlighted by the Comptroller and Auditor General of India, it was noted that there was no provision in the Customs notifications for reclaiming duty credits given under Chapter 3 of the Foreign Trade Policy (FTP) during re-importation. The Directorate General of Foreign Trade (DGFT) mandates importers to provide a 'no-incentive certificate' from the Regional Authority at re-import. Customs field formations must ensure this certificate is presented and review past cases for recovery of inadmissible duty credits, coordinating with DGFT authorities. Compliance reports are due by September 30, 2019.