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

Re-imported goods exemption: procedural pre-filing requires surrender of export benefits and intimation to expedite clearance.

Importers must file advance or prior bills of entry for re-imported goods claiming exemption and, before filing, surrender export incentives as required and submit intimation of re-importation to the DC/AC of Customs and the licensing authority, uploading proof to e-sanchit; if these pre-filing conditions cannot be met the bill may be filed without claiming the exemption, and claimants meeting requirements may have identity established under second check while variation or mis-declaration may attract denial of exemption and penal action.