https://www.taxtmi.com/acts?id=41807 Undertaking requires exporter identification of SCOMET items and acceptance of exporter obligations under HBP Appendix 10K for return/re export or temporary export. It sets distinct conditions: for return exports (disclose original supplier, comply with Para 10.12A, re import within stipulated time or seek DGFT extension, no transfer or value addition, provide destruction evidence if not re imported); for re export after repair (comply with Para 10.12B, certify no change in specifications or value addition); and for temporary exports (custody by exporter, no commercial transaction or technology transfer, prior DGFT consent for onward transfer). General conditions require reporting to DGFT within 30 days with documents, statutory compliance, binding DGFT demands, and recognition that policy may be modified. en-us Sat, 13 May 2023 12:32:50 +0530 Sat, 13 May 2023 12:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41807 Undertaking requires exporter identification of SCOMET items and acceptance of exporter obligations under HBP Appendix 10K for return/re export or temporary export. It sets distinct conditions: for return exports (disclose original supplier, comply with Para 10.12A, re import within stipulated time or seek DGFT extension, no transfer or value addition, provide destruction evidence if not re imported); for re export after repair (comply with Para 10.12B, certify no change in specifications or value addition); and for temporary exports (custody by exporter, no commercial transaction or technology transfer, prior DGFT consent for onward transfer). General conditions require reporting to DGFT within 30 days with documents, statutory compliance, binding DGFT demands, and recognition that policy may be modified. Act-Rules DGFT Sat, 13 May 2023 12:32:50 +0530 https://www.taxtmi.com/acts?id=41807