TaxTMI 
TaxTMI 
To reduce delay in clearances of “re-imported goods” where benefit of exemption from payment of duty is claimed under any Notification:
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....8/AM(I)/JNCH. Pt. I Dated: 02.01.2019 PUBLIC NOTICE NO. 03/2019 Sub: To reduce delay in clearances of "re-imported goods" where benefit of exemption from payment of duty is claimed under any Notification: reg. Attention of importers, Customs Brokers, other members of Trade and Industry is invited to the various Notifications issued providing exemption from payment of duties of Customs, taxes a....
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....ount of specified export benefits availed at the time of their export i.e. drawback, IGST exemption / IGST refund etc. [as specified in the Notification]. 4. The main conditions under the aforesaid Notifications are: * re-importation of such goods takes place within one year / 3 year of exportation or such extended period not exceeding period as provided in the said Notifications as allowed by ....
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....act of re-importation and should produce a dated acknowledgement of such intimation at the time of clearance of goods. 5. It has been observed that there is considerable delay in the clearance of such re-import consignments. Feedback received during interaction with field officers, importers / exporters, Customs Brokers has revealed that the main reasons for delay in such clearances are: i. Imp....
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..../ Customs Brokers shall file either advance or prior bill of entry in such re-import cases. ii. They should necessarily complete following formalities before filing the bill of entry a. Surrender of export incentives as required in the respective Notifications b. Submission of intimation [details of the consignment re-imported to the AC/DC of Customs in charge of the factory where the goods ....