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<h1>DGFT Requires 'No Incentive Certificate' for Re-Imported Goods; Customs to Review Duty Credits Under FTP Chapter 3.</h1> The circular addresses the recovery of export benefits granted under Chapter 3 of the Foreign Trade Policy (FTP) when exported goods are re-imported. It highlights the lack of provisions in customs notifications for recovering duty credits from incentive schemes during re-imports, as noted by the Comptroller and Auditor General of India. The Directorate General of Foreign Trade (DGFT) mandates importers to obtain a 'no incentive certificate' from the Regional Authority for re-imported goods. Customs officials must ensure this certificate is provided before clearing such goods and review past cases for recovery of inadmissible duty credits. Compliance reports are required by September 20, 2019.