TaxTMI 
TaxTMI 
Inclusion of Paragraph 2.79 E in the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20 to lay down the procedure for re-export/return of imported SCOMET items
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...., Dated the 12 December, 2018 Subject:- Inclusion of Paragraph 2.79 E in the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20 to lay down the procedure for re-export/return of imported SCOMET items. In exercise of the powers conferred under Paragraph 1.03 of the Foreign Trade Policy (FTP) 2015-20, the Director General of Foreign Trade (DGFT) hereby makes amendment to the Handbook....
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....he following conditions: (a) The export should only be to the entity from which the item(s) has/have been imported or to the OEM (including agency/ies authorized by OEM); (b) No details on 'End Use' and 'End Use Certificate' would be required; (c) No export authorisation would be granted for UNSC sanctioned destinations or countries/entities of high risk, as assessed by the IMWG....
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....of the applicable document(s): a. Proof of obsolescence of technology of imported items; b. Cancellation of order by Indian importer; c. Inspection report in case of dead on arrival etc; d. Any other document in support of the claim for return iii. Proof of obligation for re-export/return for intended items: Any of the applicable document(s): a. Contract agreement between exporter an....
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....ons of the item(s) after import in India; d. That the re-export/return of items due to reasons such as obsolescene of technology of imported items; cancellation of order by Indian buyer/end user; dead on arrival etc. (whichever is applicable) is allowed under the conditions of import or contractual agreement. (e) Applications for grant of authorizations for export to the entity from which it w....