TaxTMI 
TaxTMI 
To reduce delay in clearances of "re-imported goods" where benefit of exemption from payment of duty is claimed under any Notification
X X X X Extracts X X X X
X X X X Extracts X X X X
....No. VIII-48(01)Tech/LDH/PN/HQRS/2019/736-50 Date: 18.01.2019 Public Notice No. 05/2019-Customs Subject: 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 the importers, exporters, custom brokers and all other stakeholders is invited to the various Notifications issued providing exemp....
X X X X Extracts X X X X
X X X X Extracts X X X X
....into India from so much of the duty of customs as is in excess of the amount 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 / three year of exportation or such ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ufactured or the premises from where the goods were supplied and to the licensing authority (DGFT) regarding the fact of re-importation and should produce a dated acknowledgement of such intimation at the time of clearance of goods. 6. It has been observed that there is considerable delay in the clearance of such reimport consignments. Feedback received during interaction with field officers, i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of documents and clearance of such goods, it has been decided that the following procedure shall be followed by importers: i. Importers / Customs Brokers shall file either advance or prior bill of entry in such reimport cases. ii. They should necessarily complete following formalities before filing the bill of entry a) Surrender of export incentives as required in the re....