DEPB re-import procedure requires identity verification and DEPB rejection letter before assessment and finalisation. Re-imported goods exported under the DEPB Scheme will undergo first check identity verification; if identity is established the Assessing Group will assess the Bill of Entry under the Notification. If a DEPB Scrip was issued, the importer must repay the proportionate benefit. If no Scrip was issued the importer must apply online to DGFT for a DEPB rejection letter, present that rejection to Customs, and thereafter the Assessing Group will finalise assessment without referral to the DEPB Verification Cell. Group AC/DC may issue a letter to DGFT per the annexure if required.