Failure of foreign buyer to take delivery now expressly includes buyer rejection, clarifying import exemption treatment under Customs notification. Amendment to Notification No. 52/2003-Customs adds an Explanation to Annexure-I, serial number 15, clarifying that goods for which there is failure of the foreign buyer to take delivery shall include goods rejected by the foreign buyer, thereby treating rejected consignments as within the scope of the failure-to-deliver concept for the notification applicable to EOUs, STP units, EHTP units and similar entities.