Re-export credit entitlement extended to reward-scheme imports allowing re-export of defective goods with certificate-based re-credit. Re-export credit entitlement is extended to reward-scheme scrips when imported goods are defective or unfit for use; re-export may be permitted by the Commissioner of Customs subject to re-export from the same port, re-export within six months, identity verification by the Deputy/Assistant Commissioner, and non-use of goods. On re-export, Customs will issue a Certificate generating re-credit equivalent to ninety-eight percent of the debit in the original duty credit scrip, detailing the original scrip and the goods; the exporter must then apply to the Regional Authority for action under the Handbook of Procedure.