3.11.6

Re-Credit Certificate for Re-export of defective / unfit goods and/or Re-assessment of Debited Duty and/or re-exports on account of any other reason.

In the case of re-export of defective or unfit goods or re-assessment of debited duty, Customs issues a Re-credit Certificate containing particulars of scrip used, date of import of re-exported goods and amount debited while importing such goods / re-assessment details. Customs shall permit use of this Re-credit Amount to the extent of 98%, within a period of 6 months from the date of issuance of re-credit certificate. There shall be no need for issue of fresh scrip in such cases by DGFT regional offices.

(Above Para 3.11.6 has been replaced vide PN. NO. 22/2010, DT. 14/01/2011 with immediate effects.

Effect of this Public Notice:

· The procedure for utilization of re-credit certificate is simplified;

· The scope is expanded to cover cases of re-assessment of duty cases and re-export for any other reason;

· The validity of Re-credit Certificate shall be 6 months.

)

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Re-export of defective / unfit goods

3.11.6

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.]