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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..... s, custom brokers and all other stakeholders is invited to the various Notifications issued providing exemption from payment of duties of Customs, taxes and cess as specified in the said Notifications on re-imported goods subject to the fulfilment of certain conditions. 2. Two notifications under which such exemptions are available are: Notification No. 45/2017 - Customs, dated 30th June, 2017 [This Notification applies to the exports for which order permitting clearance and loading under section 51 of the Customs Act, 1962, has been given on or after 01st day of July, 2017] Notification No. 46/2017 - Customs, dated 30th June, 2017 [This Notification applies to exports for which order permittin .....

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..... GFT) 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, importers / exporters, Customs Brokers has revealed that the main reasons for delay in such clearances are: i. Importers / Customs Brokers file Bills of entry after the arrival of goods and ask for first check assessment so as to establish the identity of goods. However, there is delay in producing goods for examination and submitting necessary export documents to establish identity; ii. They also cla .....

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..... st Check procedure need not be resorted to and identity of goods can be established under second check also. In case of variation / mis-declaration, is noticed at the time of examination of goods, necessary action regarding denial of benefit of exemption notification and other penal action may be taken. 8. In case of any difficulty, the specific issue may be brought to the notice of Assistant Commissioner in charge of Appraising-Import either personally or through phone/email (Phone- 0161-2847370, 0161-2670631, 0161-2677900, e-mail rakesh12.sharma@icegate.gov.in, sukhdeep.s@gov.in. customs.ldh@gov.in ) 9. Action to be taken in terms of decisions taken in this Public Notice should be considered as standing order .....

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