Re-export of defective / unfit goods

3.23.6

Goods imported which are found defective or unfit for use, may be re-exported, as per DoR guidelines. Where Duty Credit scrip has been used for imports, Customs shall issue a certificate containing particulars of scrip used, date of import of re-exported goods and amount debited while importing such goods. Based on this certificate, upon application, a fresh Scrip shall be issued by concerned RA to extent of 98% of debited amount, with same port of registration and valid for a period equivalent to balance period available on date of import of the defective / unfit goods.

(Pl. refer POLICY CIR NO. 71/2008, DT. 18/03/2009 - Guidelines for issuance of Freely Transferable ‘Supplementary’ Duty Credit Scrip under Chapter 3 Schemes)