Import of Exported Goods, Rework and export again

[Rajneesh Kumar]

Sir/ Madam,

We exported Engineering Goods to our buyer (in Europe) after paying IGST. Later we claimed, refund for IGST, Drawback and MEIS. The IGST refund is yet to be received. But we have received full payment (in USD) from our customer.

Anyhow, when the goods were in transit (in Sea) our customer informed that he want one additional process to be done on these parts. For this, we need to bring these goods back in India.

Please advise the procedure for import of these goods in India, rework and re-export, in light of Customs, GST and FMEA regulations.

We referred Notification number 45/207 - Customs dated 30-June-2017 and our understanding is that upon import of these goods we have to pay back IGST amount and Drawback. Please advise in detail how can we reclaim this IGST amount. Also advise where we have to declare this in GST return.

Thanks

Best Regards

Rajneesh Kumar

[email protected]

AI Summary

Re-importing Goods for Rework: Refund Export Benefits with Interest, Re-export in 6 Months, Repay IGST, File GST Returns An individual queried about importing previously exported engineering goods back to India for additional processing as requested by a European customer. The goods were initially exported with IGST paid, and refunds for IGST, Drawback, and MEIS were claimed. The individual sought advice on the procedure for re-importing, reworking, and re-exporting the goods under Customs, GST, and FMEA regulations. A response indicated that all export benefits must be returned to the government with interest, and the re-export should occur within six months. IGST would need to be repaid, and GST returns should be filed accordingly.