LUT -Export and reimport

[Navnath Kudale]

If we export material against LUT without paying ISGT and same material rejected by the customer and re-imported any LUT authority letter or document needs to be submitted to customes

Please update the information

[Spudarjunan S]

Dear Sir,

Kindly refer notification customs notification no. 45 & 46/2017 - Cus dated 30.06.2017.

[Navnath Kudale]

Thanks for your update Sir

AI Summary

Export under LUT: re import after buyer rejection requires customs documentation and reference to applicable notifications. A supplier exported goods under a LUT without paying IGST, the goods were rejected by the buyer and re imported, and the core compliance question is whether LUT documentation or authority letters must be produced to Customs on re import; Customs Notification Nos. 45 and 46/2017 dated 30.06.2017 were cited in reply as relevant guidance.