Re-export of goods imported under DFIA Scheme

4.66

Goods imported against transferable DFIA, 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 DFIA for the export of such goods, shall be generated by the concerned Commissioner of Customs in the form of a authorisation, containing the amount generated and the details of the original DFIA.

Based on the certificate, a fresh DFIA shall be issued by the concerned Regional Authority.

The fresh DFIA, 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.