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    <title>Rejection of Exported Goods+Refund of export proceeds</title>
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    <description>The shipping bill and the filed Bill of Entry (BOE) serve as the foundation for IDPMS closure by providing cross reference and communication of export rejection to the Authorised Dealer bank; the export invoice amount is the assessable value for BOE filing, and any extra reimbursed import expenses must be reported to the AD bank to show bonafides. A separate provision permits re import and remittance of proceeds subject to its conditions, for which the exporter should approach the AD bank to regularise the transaction.</description>
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