Cancellation of export documents permits diversion to home consumption subject to duty payment and procedural intimation.

Cancellation of Form ARE.1 clearance permits diversion of goods to home consumption upon written application to the bond/LOU accepting authority, grant of permission, payment of duty and interest from date of removal, accounting in the running bond where applicable, and recording in the Daily Stock Account; reassessment is not routinely required. Re-entry of goods cleared under bond but not exported is allowed if returned within the prescribed period with original documents, notified in Form D-3, kept separate for verification, inspected against records, and recorded in the Daily Stock Account.

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