Re-export of goods imported under DFRC Scheme

4.36A

Goods imported under DFRC scheme, which are found defective or unfit for use, may be re-exported, as per the guidelines issued by the Department of Revenue. In such cases 95% of the CIF value debited against DFRC for the export of such goods, shall be generated by the concerned Commissioner of Customs in the form of a Certificate, containing the amount generated and the details of the original DFRC. Based on the certificate, a fresh DFRC shall be issued by the concerned Regional Authority. The fresh DFRC, so issued, shall have the same port of registration and shall be valid for a period equivalent to the balance period available on the date of import of such defective/unfit goods.