Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Circular No. 45/2011-Cus.
New Delhi, dated 13th October, 2011.
To
All Chief Commissioners of Customs/ Customs (Preventive)
All Chief Commissioners of Customs & Central Excise
All Director Generals under CBEC,
All Commissioners of Customs/ Customs (Preventive),
All Commissioners of Customs & Central Excise.
Sir/Madam,
Subject : Re-Export of goods imported under reward schemes and DEPB – Re-credit
of duty–Reg.
Reference is invited to Board’s
Circular No. 75/2000-Cus dated 11.09.2000; No.
21/2006-Cus dated 10.08. 2006 and
25/2009-Cus dated 29.09.2009 regarding
procedure to be followed for allowing of re-export of goods and re-credit of
duty credit scrip in respect of DEPB, SFIS/VKGUY, TPS / DFCE / FMS / FPS /
HTPEPS/SHIS/ Agri Infrastructure Incentive scheme under VKGUY respectively.
- In terms of the said circulars, goods imported under DEPB or other schemes
mentioned above, which have to be re-exported because such imported goods were
found defective or unfit for use were allowed for re-export subject to the
fulfillment of certain conditions specified therein and provided necessary
permission for such re-export was given by the Commissioner of Customs
concerned.
- In this regard, representations have been received from the trade and
industry that the extant circulars do not provide for situations, where such
re-export takes place, for reasons other than the goods having been found to be
defective/ unfit. The matter has been examined.
- It is observed that the provision for re-export of defective/ unfit goods
stipulated under para 3.11.6 of the Hand Book of Procedures Vol. I (HBP v1) has
been amended by the DGFT vide
Public Notice No. 22/2009-14 (RE 2010) dated
14.01.2011 wherein re-export of imported goods subject to re-assessment of
debited duty and re-export on account of any other reason was allowed in
addition to export of defective/ unfit goods that was already provided in the
said para 3.11.6 of HBP v1. Further, the procedure for issuance of fresh scrip
by concerned Regional Authority (RA) of DGFT has also been replaced with
re-credit certificate issued by the Customs.
- In view of the above said amendments by DGFT in the HBP v1, it is clarified
that in respect of reward schemes specified under Chapter 3 of FTP and DEPB
scheme, re-export of imported goods, which are found to be defective /unfit and/
or for re-export on account of any other reason, may be permitted by the
Commissioner of Customs, subject to fulfillment of the following conditions:
- re-export of goods shall take place from the same port from where the goods
were imported;
- the goods are re-exported within 6 months from the date of import;
- the Asstt. /Dy. Commissioner of Customs is satisfied about the identity of
the goods;
- The goods are not put into use after import;
- At the time of allowing the re-export, Customs shall issue a re-credit
Certificate containing particulars of scrip used, date of import of re-exported
goods and amount debited while importing such goods. There shall be no need for
issue of fresh scrip in such cases by DGFT regional offices;
- Customs shall permit use of the said re-credit amount to the extent of 98%
only;
- The validity of re-credit certificate shall be for six months from the
date of issuance of re-credit certificate; and
- The remittances have to be properly accounted for as per the prevalent
guidelines for the import and the export of the goods.
- The above clarification will be effective from the date of issue of Public
Notice No. 22/2009-14 (RE 2010) i.e. w.e.f. 14.01.2011.
- Suitable Public Notice for information of the trade and standing orders for
guidance of the staff may kindly be issued on the above lines.
- Receipt of the Circular may please be acknowledged.
Yours faithfully,
(Rajesh Kumar Agarwal)
Under Secretary (Drawback)
F. No. 605/49/2009-DBK