https://www.taxtmi.com/forum/issue?id=116035 Re-export of rejected imports requires export documentation referencing the original bill of entry and the use of invoice and packing list; ARE 1 has been rendered obsolete in the GST regime. Customs duty implications involve treating duties via cenvat accounts and claiming duty drawback under Section 74, generally allowing about 98% refund if goods are unused, in original packing and identifiable. Time limits apply - re export is normally within two years and drawback may be denied for used goods or excessive delay - and banking permissions (GR waiver or AD bank approval) and EDPMS/IDPMS adjustments are necessary for repatriation or closure. en-us Wed, 19 Feb 2020 12:27:42 +0530 Thu, 23 Jan 2025 15:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116035 Re-export of rejected imports requires export documentation referencing the original bill of entry and the use of invoice and packing list; ARE 1 has been rendered obsolete in the GST regime. Customs duty implications involve treating duties via cenvat accounts and claiming duty drawback under Section 74, generally allowing about 98% refund if goods are unused, in original packing and identifiable. Time limits apply - re export is normally within two years and drawback may be denied for used goods or excessive delay - and banking permissions (GR waiver or AD bank approval) and EDPMS/IDPMS adjustments are necessary for repatriation or closure. Discussion-Forum Customs Wed, 19 Feb 2020 12:27:42 +0530 https://www.taxtmi.com/forum/issue?id=116035