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Date: 14-01-2011
Notification No: DGFT PUBLIC NOTICE No.22/(RE 2010)/2009-14
Issuing Authority: DGFT  
Type: Public Notice
File No: Issued from F. No.01/91/180/833/AM11/PC3
Subject: Re-Credit Certificate for Re-export of defective / unfit goods and/or Re-assessment of Debited Duty and/or re-exports on account of any other reason.

Government of India
Ministry of Commerce and Industry
Department of Commerce,
Directorate General of Foreign Trade,
Udyog Bhawan, New Delhi 110011

Public Notice No. 22/2009-2014 (RE 2010)

Dated: the 14th January 2011

Subject: Re-Credit Certificate for Re-export of defective / unfit goods and/or Re-assessment of Debited Duty and/or re-exports on account of any other reason.

In exercise of the powers conferred under Paragraph 2.4 of the Foreign Trade Policy, 2009-14, the Para 3.11.6 of the Handbook of Procedures, vol. 1 (HBPv1) is being modified as described below:

Paragraph 3.11.6 of HBPv1 contains the procedure for issuance of fresh scrip in cases where Re-credit Certificate is issued by Customs on account of re-export of defective/unfit goods. Exporters had to first seek the re-credit certificate from Customs and then come to DGFT for issue of fresh scrip. The procedure is being simplified by eliminating the requirement to come to DGFT for issue of fresh scrip. Accordingly, Para 3.11.6 of HBPv1 will be replaced with immediate effect as under:

“Para 3.11.6: Re-Credit Certificate for Re-export of defective / unfit goods and/or Re-assessment of Debited Duty and/or re-exports on account of any other reason.

In the case of re-export of defective or unfit goods or re-assessment of debited duty, Customs issues a Re-credit Certificate containing particulars of scrip used, date of import of re-exported goods and amount debited while importing such goods / re-assessment details. Customs shall permit use of this Re-credit Amount to the extent of 98%, within a period of 6 months from the date of issuance of re-credit certificate. There shall be no need for issue of fresh scrip in such cases by DGFT regional offices.”

Effect of this Public Notice:

  •  The procedure for utilization of re-credit certificate is simplified;

  • The scope is expanded to cover cases of re-assessment of duty cases and re-export for any other reason;

  • The validity of Re-credit Certificate shall be 6 months.

Sd/-
(Anup K. Pujari)
Director General of Foreign Trade
[email protected]
(Issued from F. No.01/91/180/833/AM11/PC3)

       

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