Re Import Of Rejected Goods Notification & Procedures
If you searching for re import of rejected goods notification and want to know what is the procedure for re import of exported goods.
You are on the right page!
Here you will get an in-depth guide on the re import of exported goods under GST.
Hello, friends welcome to another fresh article on “Indiancustoms.info” Here I will explain the complete procedures, documentation, and notification of reimport shipment.
Which helps you understand the formalities and document requirements.
Before starting, you need to understand what is reimport.
What Is ReImport?
There are 3 types of reimport shipment, here we discuss all 3 cases.
First, If you export any goods to your foreign supplier but due to some quality issue or any other issue your supplier rejects your shipment.
In this situation, you need to import the rejected goods back to India.
It’s known as the reimport of rejected goods.
Second, If your exported goods are damaged and a foreign supplier asks you to repair the same reexport the same.
Then it’s known as reimport for repair.
Third, If you export any goods abroad for repair and It comes back after repair.
This type of shipment is known as reimport after repair.
Here we will discuss what is the difference between these 3 different scenarios.
And what are additional documents required in these 3 different scenarios?
Difference Between ReImport Of Rejected Goods, ReImport For Repair, & ReImport After Repair?
The major difference between these 3 scenarios is the Origin of goods.
The origin goods for re-import of rejected goods and re-import for repair are “India”.
The origin of re-import after the repair of goods is other than India.
ReImport of rejected goods.
If you export goods from India to your foreign buyer And your buyer rejects the goods due to any quality issue or any other issue.
And the goods will not be re-exported after repair. It’s known as the re-import of rejected goods.
ReImport for repair.
If you export goods from India to your foreign buyer And your buyer sends it back to you due to any quality issue or any other issue.
And ask you to re-export the goods after repair. It’s known as re-import for repair.
ReImport after repair.
This scenario is different than the above 2 scenarios.
Let’s understand this scenario with an example.
Suppose that you import Machinery from the UK.
And after some time there was any kind of malfunction in the machines.
Due to this, you had to send back the machinery to the UK to repair the machinery.
And when the machinery came back after repair. It’s known as re-import after repair.
Documents required for ReImport Shipment.
Compared to normal shipments the re-import shipment has more documentation.
Such as:-
- Commercial Invoice (Re-Import Invoice).
- Detailed Packing list (Re-Import Packing list).
- Airway Bill Copy.
- Insurance certificate.
- Freight Certificate (If Shipment is FOB or Ex-Work).
- Export Invoice
- Export Packing list
- Airway bill copy of the Export shipment
- Original Shipping bill.
The above are some of the most important documents that require in every re-import shipment.
Now let’s talk about additional document requirements for re-import shipment in 3 different scenarios.
Additional Documents Required For Re-Import Of Rejected Goods:- You need to provide some additional documents in the case of the re-import of rejected goods.
In addition to the above-mentioned documents. You will have to return the customs to the amount of Drawback, ROSL, and MEIS with interest.
If you didn’t avail of the MEIS benefit you need to provide a non-utilization letter from DGFT.
In this case, you do not need to pay customs duty but will have to pay the IGST amount.
Additional Documents Required For Re-Import For Repair:- In the case of re-import for repair, You need to provide a re-export bond and Bank Guarantee (B.G).
In this case, you do not need to pay customs duty and the IGST amount.
Additional Documents Required For Re-Import After Repair:- In the case of re-import after the repair, you need to provide some additional documents.
Such as:-
- Commercial Invoice (First Time Import)
- Packing List (First Time Import)
- Airway Bill (First Time Import)
- Bill of Entry (First Time Import)
In this case, you need to pay Customs duty and IGST amount on repair cost.
Re Import Of Rejected Goods Notification.
After GST, there is 3 notification used in the re-import.
Notification No. 45/2017 – Customs:- This Notification will apply to those shipments exported on or after the 01st day of July 2017.
Notification No. 46/2017 – Customs:- This Notification will apply to those shipments exported on or before 30th June. 2017.
Notification No. 47/2017 – Customs:- This notification shall apply to re-imported goods which had been exported-
- By a 100% export-oriented undertaking or a unit in a Free Trade Zone as defined under section 3 of the Central Excise Act, 1944 (1 of 1944).
- From a public warehouse or a private warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the Customs Act, 1962 (52 of 1962).
Customs Clearance Procedures Of ReImport Goods.
The checklist preparation and bill of entry filing processes are the same as normal import shipments.
Which we explained in one of our previous articles Import Procedure And Documentation In India (The Complete Guide).
In addition in the re-import case, Your CHA will file the bill of entry with a request for the First check (100% Examination).
Every re-import shipment is marked for the first check for identity establishment.
During the first check process, The customs inspector will cross-check all export documents and re-import documents with re-imported goods to identify whether it was the same goods exported.
After 100% examination customs inspector will feed the report into the system and pass it to the customs Superintendent.
And the customs Superintendent will send back the bill to group appraisers with the permission of Dy. Commissioner of Customs for re-assessment of the bill of entry.
The appraising officer will re-assess the bill of entry as per the first check report.
After the final assessment, Your CHA will share the bill of print with you for Duty/IGST payment (In the case of Re-Import Of Rejected Goods & Re-Import After Repair).
After the Duty/IGST payment the bill of entry customs Superintendent will give out of charge.
After getting out of charge your CHA will get a gate pass and release the shipment from customs. and delivered to your warehouse.
I hope now you get Re Import Of Rejected Goods Notification and understand procedures of re import goods. Comment below if anyone has any suggestions or queries regarding the re-import customs clearance and notifications.
Very nicely explained !
If we reimport the goods we required BIS certification
In the case of re-import, you no need a BIS certificate.
Please explain the details of bond and bank guarantee required for a re-imported shipment FOR REPAIR.
I will very share the detail very soon.
We have exported goods. But due to technical issue, the goods were returned by the customer. for repair. Filed B/E under repair and return under notfn. 158/95. Now the order got cancelled and we have returned duty with interest and Drawback and MEIS.
Can we take input credit against the IGST paid for the rejected goods.
Please comment
Yes, you can get IGST credit.
Good morning sir
I have a reimport shipment already finished first check examination. I am avail drawback and meis benefit. Ready to return for avail incentives. But I don’t know how to return meis benefit.
Kindly advice and oblige.
Rgs
Shaik Abdulla.S
Hi Shaik,
The MEIS return amount amount is submitted at DGFT. Becouse it’s issued by DGFT.
We have exported goods. But due to Licence issue, the goods were not Customs cleared by the customer at the Destination Airport. The shipment is still at the Destination Airport.
Now we want to bring back the item back to India. Under whose name the AWB ( shipper name ) should be generated.
In this case can both shipper & consignee be the same.
And the Customs notification & procedure for this refused acceptance.
Please comment
Hi Sridharan,
In this case, the sender is the shipper, Who is sending back goods from the destination port he is the shipper, You can re-import goods under customs notification 045/2017, The procedure is too lengthy so, contact your CHA, they can explain it briefly.
Hello Sir,
We had exported pharma goods few weeks back but due to missing data loggers, it is returned back (arrived at airport, custom clearance pending). We now need to re-export them asap with the data loggers as customer need them urgently.
Can you please help us to understand the correct process?
Hi Arjun,
Your CHA can help you to understand the further process of customs clearance or you can directly visit the location of the customs to understand the further process.
DEAR SIR ,
We have exported the shipment dec 2017, its re-imported month of nov 2020, can we take re-import befit or not , due to custom not given the befit due to older shipping bill , pls guide us
Hi Devi Prasad,
First, you need to get prior approval from customs before import for re-import benefits.
pls reply
Replyed…..
very well explained
Thanks, Divya……..
Sir if the good are exported under DEEC then what is the procedure and also if export is done from HAzira port then can we import in Nhavasheva or we need to import in same port of export?
Hi Divya,
You can re-import it at any port, it does not matte goods exported from which port. If goods exported under DEEC and reported for repair then you can clear with re-exported bod.
Dear sir,
Indian origin goods reimport for repair & return basis, In this case customer neither willing to pay duty nor want to produce RE-Bond & BG.
Kindly advise
Hi Vishp,
If you re-import goods for repaid and re-export then you need to produce a re-export bond and B.G, if you have a star export house certificate then you will get an exemption for B.G.
Hello sir,
We are Re importing of rejected goods. Is there any Notification for BCD exemption while reimporting of rejected goods? Please revert. What procedure we have to follow to scarp that rejected and return goods?
Hi Hiren,
BCD will be nil for re-import shipment, You can use Notification No. 45/2017 – Customs
Very well explained.
In case of reimport of rejected goods, where we have to pay IGST (in case we had exported under LUT (Letter of Undertaking), are we liable to pay interest on the IGST @18% from the time we filed the shipping bill for export?
Hi Akshay Deep,
IGST for B.E is always payable at customs, You need to pay IGST only at the time of re-import.
Thanks for the prompt reply.
In my case, customs is asking interest on IGST Amount from the time the export shipping bill was filed. They said it is under Customs Notification 195/2017 Sr.No. 7. Is it mandatory to pay this interest on IGST Amount?
Hi Akshay Deep,
What are your Goods?
Hi,
We have exported goods by LUT basis, but because of financial problem our condignee could not pay the amount.. So we decided to re import… Now BE filed… Asked to pay IGST 12% .. But this sales fully lose we want to take without IGST paid… Pls suggest any procedure for it
Hi Lyloo Nihar,
You have to pay IGST because you exported under LUT without payment of IGST.
So, You need to pay IGST for the clearance of goods.
Thanks for your prompt response sir… In custom they charged IGST +interest… Likewise they asked to pay Health cess 5% pls guide me because it is very loss re import I expecting at least cess excemption is it possible sir?
Hello sir , I have exported abroad some handmade carpets in year 2018,2019.now because of some issues my customer want to send me back all that ..Do I need to get approval from here in customs first and then reimport or I can reimport anytime .
Hi Shair,
As per your message shipment was exported in 2018-2019, So, you need to get prior permission from customs to re-import these goods.
Sir
I am looking for help for importing used engines for rebuild in the Domestic Tarrif Area and re-exports to overseas customers. The used engines may or may not be made in India . The parts needed for repairing the engines will be procured from India and Overseas suppliers . Also wanted to check if we can imports remanufactured parts to be fitted on these engines going to be re-exported.
Hi Pradeep,
You can import.
I have to send Radiator for repair to India from Nepal . The generator was bought 15 years ago and we don’t have the Bill of Export now with us .
How can we move ahead ?
Hi Anil Saeda,
Please declare in the shipping bill “Export for repair”.
Is the procedure of re import used for international exhibitions, when unsold goods are brought back into the country.I specifically want to know the procedure for re import of paintings.
Hi Padmaja,
The procedures are the same as I explained in this article, The main thing you need to keep in your mind, you must mention “Export for Exhibitions” in your export shipping bill.
Why not ATA carnet can be used if it is temporary import and export?
dear sir,
our customer has re-imported the goods due to some technical problem in material ,we have filed the BOE & complete first check examination goods were also identified as per the export documents .The importer has taken drawback ,igst & meis benefit at the time of export .which he has to return as per the regular practice but instead of this importer has to decided to pay full customs duty with igst.
Now my question is that weather importer has to return drawback /igst to customs if the same is fully paid by him & what about MEIS benefit importer says that we have not claimed for such benefit.
is their any notification or standing order that importer has paid full duty for re import bill of entry & importer need not return drawback , igst & meis benefit.
awaiting for your reply
Yes, Importer no needs to return Drawback and MEIS if they paying full duty.
We are Manufacturer of Turbo Charges – We use to Export Goods In Germany Based Customer .. It Goes by Unloading at another Warehouse .
If we want to Reimport for Repair .
Who can generate Rejection Invoice .
Can war house send consignment on Normal Invoice
Hi Gajanan,
Why you are re-importing as a re-import for Repair?
Hiii could you please help out…if a shipment is sent via courier from India undelivered because it could not clear customs at a foreign location and returned back to the origin..what will be the charges..goods manufactured and bought from India
It will cleared duty free
i have exported container due to some quality issue buyer’s rejected the goods… i concerened new buyer in other country… any provision under customs to get shipment certificate or amendment certificate from where goods exported.. if yes in which notification or p.n. regarding same.
Hi Bhavin,
I can’t understand your query, do you want to amend the Shipping bill?
Sir,We exported goods. But due to finishing issue, the goods were returned by the customer. for repair.We Filed B/E under repair and return under notfn. 158/95 after refinshing with in 6 months we will re export the same.However as per sub clause v of 2(1) of Board Circular No.127/95 dated 14.12.1995 we are providing with Bond for Duty Amount involved and B.G for 25% of Bond or Duty saved amount.
But Customs are asking for Bond for the full Assesable Value and 25% of Assessable Value as BG
Can customs ask this by not complying with Board circular and if yes under which other Circular or Ntfn they are asking us to provide Bond for the full Assesable Value and 25% of Assessable Value as BG.
Hi Dinesh,
Always bond is furnished on basis of full assessable value and B.G amount depend on you are export house status, if you are star export house then 100% B.G is exempted.
Dear Sir/Madam,
we have export goods in March 21 & MEIS scheme is discontinued from 01st Jan 2021 & we have clearly mentioned for intend to claim RoDTEP scheme on the shipping bill but in the rate notification of DGFT our product rate is not notified. now shipment is partially reimport due to quality issue.so non utilization certificate from DGFT is still required in this case. Kindly advise.
Dear Team,
Please reply on urgent basis.
Foreign origin goods after repair and return which notification will applicable 45/2017 or 46/2017 or 47/2017 and their sl no please.
047/2017
Dear Team,
We have export the goods in June -2022 under DBK & RODTEP scheme, the same goods were rejected by our overseas buyer, please advice me plain re-import procedure for the same.
We have exported goods. But due to technical issue, the goods were returned by the customer. for repair. Filed B/E under repair and return under notfn. 45/2017. Now the order got cancelled and we have returned Drawback And MEIS and IGST with interest. In this case Custom duty paid or not.
Please comment
pls reply
Customs duty not applicable on re-import for repair and rejection goods.
So, you no need to pay customs duty.