https://www.taxtmi.com/article/detailed?id=13920 GAER now permits re-export of repaired SCOMET items from India only to related entities or entities within the repair supply chain; re-exports to unrelated original senders require specific authorisation under paragraph 10.12(C). Conditions include import for repair under contract/MSA, no change in item characteristics, single-party and single-item GAER valid for one year, initial submission of bill of entry and foreign export authorisation (or exemption evidence), and post-export reporting for subsequent shipments. Mandatory compliance measures include an Internal Compliance Programme for intra-company transfers and AEO certification plus ICP for repair supply chain recipients. en-us Wed, 26 Mar 2025 06:58:42 +0530 Wed, 26 Mar 2025 06:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13920 GAER now permits re-export of repaired SCOMET items from India only to related entities or entities within the repair supply chain; re-exports to unrelated original senders require specific authorisation under paragraph 10.12(C). Conditions include import for repair under contract/MSA, no change in item characteristics, single-party and single-item GAER valid for one year, initial submission of bill of entry and foreign export authorisation (or exemption evidence), and post-export reporting for subsequent shipments. Mandatory compliance measures include an Internal Compliance Programme for intra-company transfers and AEO certification plus ICP for repair supply chain recipients. Articles Customs - Import - Export - SEZ Wed, 26 Mar 2025 06:58:42 +0530 https://www.taxtmi.com/article/detailed?id=13920