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of <h1>DGFT Circular: Recover Export Benefits for Re-Imported Goods under Chapter 3, FTP; Requires 'No-Incentive Certificate' from Importers.</h1> The circular addresses the recovery of export benefits under Chapter 3 of the Foreign Trade Policy (FTP) when exported goods are re-imported. It highlights the lack of provisions in Customs notifications to recover duty credits granted under incentive schemes at the time of re-import. The Directorate General of Foreign Trade (DGFT) has indicated that a procedure exists for obtaining a 'no-incentive certificate' for such cases. Importers must provide this certificate upon re-import. Past cases should be reviewed for inadmissible duty credits, and trade associations are urged to disseminate this information. Departmental officers should treat this as a standing order.
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