Re-import procedure

[Rajan Rajan]

Dear sirs,

Good Morning,

We have exported our goods over a period under UT1, which are rejected and proposed to be returned back. In this connection, please clarify the following points.

1. Whether we have to pay duty at the time of import (or) exempted.
2. Procedure to be followed while returning back
3. Other conditions/procedures to be following for covering the entire transactions, if any

AI Summary

Forum Debates Re-Import Procedures for Rejected Goods: Rule 16 CER, 2002 and Duty Implications Explored A discussion on a forum about the re-import procedure for goods exported under UT1, which were rejected and are to be returned. Queries include whether import duty is payable, the procedures for returning goods, and other conditions. Yagay and Sun state that no duty is required if re-exported within six months, following Rule 16 of CER, 2002, with specific conditions on duty drawback and EODC. Kasturi Sethi supports this view. Surya Narayana offers an alternative, citing two facilities for re-import under different notifications, with conditions for duty payment and credit. Hiraman Malekar inquires about duty drawback benefits for SEZ units.