https://www.taxtmi.com/circulars?id=8176 Import authorisations for restricted items on a re export basis must be secured by execution of LUT/BG at issuance: status holders and qualifying manufacturers execute only a LUT for the full import value, while other importers execute a LUT for the full import value plus a bank guarantee. The LUT/BG must cover the re export period plus six months and must be redeemed by the Regional Authority upon receipt of documentary evidence of re export. en-us Thu, 15 Jul 2010 00:00:00 +0530 Thu, 15 Jul 2010 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8176 Import authorisations for restricted items on a re export basis must be secured by execution of LUT/BG at issuance: status holders and qualifying manufacturers execute only a LUT for the full import value, while other importers execute a LUT for the full import value plus a bank guarantee. The LUT/BG must cover the re export period plus six months and must be redeemed by the Regional Authority upon receipt of documentary evidence of re export. Circulars DGFT Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8176