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<h1>New Guidelines for Re-Export of Defective Goods Under Reward Schemes: Key Conditions and Procedures Explained.</h1> The circular addresses the re-export of goods imported under reward schemes and the DEPB scheme. It allows re-export of goods found defective or unfit, and for other reasons, subject to specific conditions. These include re-export from the same port within six months, identity verification, and no use of goods post-import. Customs will issue a re-credit certificate instead of a fresh scrip, valid for six months, allowing 98% re-credit use. These changes align with amendments by the DGFT and apply from January 14, 2011. Any issues in implementing these guidelines should be reported to the Commissioner of Customs.