Re-Import of Exported goods

[Anil Kumar]

Dear SIr,

We are manufacturer exporter of pharmaceuticals formulations, we had exported one product, which is sent back for Re-processing and Re-export basis, the material is cleared from customs by executing Bank guarantee, the material is cleared and is arrived at our factory, As per the Norms, we need to intimate the central excise range about the re-import saying that the re-import goods are arrived at our factory, can i know the excise will come for inspection or do they give a letter stating to re-process, what is the procedure and the suitable notification under which the re-process will take place?..

Aneel

[Rajagopalan Ranganathan]

Sir,

You are governed by the provisions of rule 16 of Central Excise Rules, 2002. You have to maintain proper records in respect of returned/re-imported goods. There will be no inspection by the Range officer. You can take goods for reprocessing immediately without waiting for inspection by the Range officer. there is no separate notification had been issued for this purpose. Only rule 16 is the authority.

AI Summary

Re-importation of exported goods: Rule 16 permits immediate reprocessing with records; no excise inspection required. The legal position is governed by the provisions of rule 16 of the Central Excise Rules, 2002. Maintain proper records for returned/re imported goods. There is no requirement to await inspection by the Range officer; goods may be taken for reprocessing immediately upon arrival. No separate notification has been issued for this process; the cited rule is the governing authority for re imports for reprocessing.