4.1.1

Re-import of exported goods under Duty Exemption / Remission Scheme

Goods exported under Advance Authorisation / DFIA / DEPB may be re-imported in same or substantially same form subject to conditions as may be specified by DoR. The RA which has issued AA / DFIA /DEPB, should also be kept informed of such re-importation within one month of the re-importation.