https://www.taxtmi.com/article/detailed?id=15556 Re-imported export goods qualify for duty-free clearance under Notification 45/2017-Cus only if the exporter fully reverses all export incentives previously availed - including drawback, IGST refunds, RoDTEP/RoSCTL credits and duty concessions under EPCG, Advance Authorisation, DFIA or DEEC. Compliance requires re-import within the prescribed period (commonly three years) and pre-clearance notification to the jurisdictional customs officer and DGFT; failure on any of these conditions or omission to return even minor benefits voids the exemption. en-us Fri, 05 Dec 2025 08:14:35 +0530 Fri, 05 Dec 2025 08:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15556 Re-imported export goods qualify for duty-free clearance under Notification 45/2017-Cus only if the exporter fully reverses all export incentives previously availed - including drawback, IGST refunds, RoDTEP/RoSCTL credits and duty concessions under EPCG, Advance Authorisation, DFIA or DEEC. Compliance requires re-import within the prescribed period (commonly three years) and pre-clearance notification to the jurisdictional customs officer and DGFT; failure on any of these conditions or omission to return even minor benefits voids the exemption. Articles Customs - Import - Export - SEZ Fri, 05 Dec 2025 08:14:35 +0530 https://www.taxtmi.com/article/detailed?id=15556