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

Can a 100% EOU re-export duty-free imports to a third party? Requires Central Excise and Customs permission. A query was raised about whether a 100% Export Oriented Unit (EOU) can re-export duty-free imported material to a third party, not the original supplier, due to quality rejection or non-utilization for production, and if permission from Central Excise and Customs is needed. The response clarified that according to EXIM Policy, goods can be transferred for repair, replacement, testing, or calibration, but selling them requires specific permission from the Central Excise, Customs, and Development Commissioner.