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of <h1>EOUs Can Replace or Re-Import Defective Goods with Conditions; Subject to GR Waiver and Circular No. 60/99-Cus.</h1> Export Oriented Units (EOUs) can replace goods exported and found defective, damaged, or unfit by overseas buyers, provided they bring back the defective goods to the country. EOUs can also re-import goods if the foreign buyer fails to take delivery. For imported goods found defective before re-export, EOUs can receive replacements. These defective goods must be re-exported, destroyed, or cleared into the Domestic Tariff Area (DTA) with full Customs duty if not re-exported. This is subject to a GR waiver by the RBI and follows guidelines from Circular No. 60/99-Cus.
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