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How to Re Export the Rejected Import Material, Customs - Import - Export - Customs - SEZ

Issue Id: - 116035
Dated: 19-2-2020
By:- Pandiyan Perumal
How to Re Export the Rejected Import Material

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Dear Experts,

We are OEM Manufacturer, we imported (bought) an accessory of our machine for a new implementation, the item was imported in Sep-2018 but not yet paid against the import invoice. The imported item is not matched for our specification, hence the supplied vendor asking us to return the same item as purchase return.

Please guide us on how to process this transaction and how to close the IDPMS document(import documentation process in RBI)

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Posts / Replies

Showing Replies 1 to 3 of 3 Records

1 Dated: 22-2-2020
By:- sarojni singh

As I see it, the re-export of defective imported goods can be carried out in accordance with Article 74 of the Customs Act of 1962. Documentation prepared for general export, i.e. for this purpose. The invoice, the packing list and forms ARE-1 shall be prepared. The invoice and the ARE-1 form must also state, as specified by the bill of entry no. and date and description / tariff, that the item being approved as rejected was previously imported. The clearance shall be made with respect to the payment of applicable duty as cenvat loan in your cenvat accounts. Following the duty drawback application under section 74, the customs authorities are to be reported at the port of import. 98% of the customs duties charged are permissible as a downside in compliance with Section 74. The alternative is also to re-import the material in question, due to the non-claiming of customs duty drawback previously paid, for the null customs duty payments.

2 Dated: 23-2-2020

In addition to Sarojinis reply, GR waiver from Banker is also required to clear the shipment from Customs.

3 Dated: 16-5-2020

ARE-1 is no more used in GST regime. Customs Department may ask you the reasons for such return after 16 month. Under Section 74 of the Customs Act you will get slab wise duty drawback. At the time of Re-export cross reference of Bill of Entry must be mentioned on Re-export Invoice and on shipping bill. Since you had not made any payments as yet, therefore in our view no need to get any GR Waiver, request to you bank to adjust it IDPMS through EDPMS.


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