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.
- 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.
- 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.