https://www.taxtmi.com/circulars?id=65927 A new GAER allows re-export of imported SCOMET items to the same foreign entity after repair in India when imported under a contract/MSA to an authorised repair facility, provided the exporter obtains a one-time GAER (with Bill of Entry on first shipment), the items retain original specifications with no value addition, subsequent shipments are reported quarterly to DGFT with shipping and Bill of Entry details, and exports to sanctioned or high risk destinations or where initial export authorization is suspended are excluded. en-us Fri, 14 Oct 2022 00:00:00 +0530 Fri, 14 Oct 2022 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65927 A new GAER allows re-export of imported SCOMET items to the same foreign entity after repair in India when imported under a contract/MSA to an authorised repair facility, provided the exporter obtains a one-time GAER (with Bill of Entry on first shipment), the items retain original specifications with no value addition, subsequent shipments are reported quarterly to DGFT with shipping and Bill of Entry details, and exports to sanctioned or high risk destinations or where initial export authorization is suspended are excluded. Circulars DGFT Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65927