OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (ACC-IMPORT)
NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI-110037

C.No. VIII(12)Import/Tech./PN/06/2020/3320-3333

Dated: 18.02.2020

Public Notice No. 07/2020-DGFT

Subject: – Recovery of export benefits given under Incentive and Reward Schemes under Chapter 3 of FTP on re-import of exported goods-reg.

Attention is invited to notifications No.94/1996-Cus dated 16.12.1996, No.45/2017-Cus, No.46/2017-Cus and No.47/2017-Cus all dated 30.06.2017 regarding re-import of goods exported from India.

2. In this connection, issue regarding recovery of export benefits given under incentive and reward schemes under Chapter 3 of Foreign Trade Policy (FTP) on re-import of exported goods has been highlighted by C&AG of India. In its observations, Audit has inter-alia pointed out that there was no provision in the Customs notification to recover the duty credit given under reward and incentive schemes under Chapter 3 of FTP at the time of re-import of such goods on which such benefit has been availed at the time of export.

3. The issue was examined in consultation with Directorate General of Foreign Trade (DGFT), which administers the reward schemes under Chapter 3 of FTP. DGFT has informed that RBI Master Direction on exports and imports issued vide F.No. RBI/2006-2007/313 A.P. (DIR Series) Circular No.37 dated 05 April, 2007 already has a provision regarding refund of incentives taken from DGFT for such re-imports. DGFT has also informed that as per para 3.24 of Handbook of Procedures issued under FTP 2015-20, a procedure for obtaining ‘no-incentive certificate’ from Regional Authority (RA) of DGFT has been prescribed for such cases of re-import.

4. It is, therefore, incumbent upon the importer to provide a no incentive certificate from RA of DGFT at the time of re-import of exported goods. Accordingly, it is reiterated that in cases of re-­import of exported goods, a ‘no-incentive certificate’ from the respective RA of DGFT shall be submitted by the importer.

5. Further, past cases of re-import of exported goods should be reviewed. Action for recovery of inadmissible duty credit, if any, in coordination with DGFT authorities shall be initiated.

6. All trade associations/members of Customs Brokers Association are requested to take note and publicize the contents of this Public Notice among their members/constituents.

7. For the departmental officers, this may be treated as Standing Order.

8. Difficulties, if any, may be brought to the notice of Additional Commissioner of Customs (Technical), ACC Import, New Customs House, New Delhi.

[Source: Instruction No. 03/2019-Customs dated 13th August,2019]

(Nagendra Yadav)
Additional Commissioner of Customs (Technical)

Copy forwarded to:-

1. The Principal Chief Commissioner of Customs(DZ), New Customs House, New Delhi.

2. The Principal Commissioner of Customs, ACC(Import), New Customs House, New Delhi.

3. The Additional/Joint Commissioner, ACC (Import), New Customs House, New Delhi.

4. The Deputy Commissioner, (Import Shed) Air Cargo, New Delhi.

5. The Deputy/ Assistant Commissioner Group- (I&II), (III,IV&VI), V, VA, VB, SIIB, ACC (Import), New Customs House, New Delhi.

6. The Deputy Commissioner (EDI) for uploading the above Public Notice on the Official Website.

7. Shri S. Ramakrishna, President, Delhi Customs Clearing Agents Association, 260-61, Anarkali Bazar, Jhandewalan Extension, DDA Shopping Complex, New Delhi-110055.

8. Delhi International Airport Ltd, IGI Airport, Cargo Terminal, New Delhi.

9. Notice Board.

Joint Commissioner of Customs (Technical)
ACC (Import)

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