RE-EXPORT OF RAW MATERIAL

[Amit Apshankar]

100% EOU UNIT CAN RE-EXPORT  DUTY FREE IMPORTED  MATERIAL TO  THRID PARTY (NOT TO ORIGINAL

SUPPLIER) DUE TO  QUALITY  REJECTION OR NOT UTALIZED FOR PRODUCTION  ON PAYMENT OF APPLICABLE DUTY ?

FOR THE SAME PROCEDURE  PERMISSION FROM CENTRAL EXCISE & CUSTOM IS REQUIRE?

[YAGAY andSUN]

As per EXIM Policy, para no. 6.27.1 and 6.27.2, goods can be transferred to DTA/abroad for repair/replacement, testing or calibration and return.

But in your case, you intent to sell the goods and in this scenario a specific permission is required from the Central Excise, Customs and Development commissioner. 

AI Summary

Re-export of imported material requires permission when sold to third parties; testing/repair transfers allowed under EXIM policy. Transfers of imported goods by a 100% EOU for repair, replacement, testing or calibration with return are permitted under EXIM policy, but a sale or transfer to a third party for quality rejection or non-utilisation requires prior regulatory permission from customs, excise authorities and the development commissioner.