re export procedure

[rajan gopal]

Dear Expert,

We a 100% EOU exported goods. Later we noticed that there were some quality issues in the goods. So we get back the same by re-importing.

Now, after rectifying the quality issues we have to re-export. So request you tell me the procedure along with relevant notifications

Thanks & Regards

Rajan

AI Summary

Duty exemption for re-imported goods allows repair and re-export subject to prescribed time limits and compliance requirements.
Re-imported exported goods brought back for repair qualify for a duty exemption if re-importation and subsequent re-export occur within the prescribed periods; no duties are payable at re-importation when conditions are met. FTP allows such import for repair without authorisation per customs notification, requires repayment of any export benefits/incentives on returned goods, and mandates an import licence where the item is restricted.