Hi, Importer/Exporter welcome to a fresh article of “IndianCustoms.Info”. If you want to know the procedures of re-import of exported goods. You are on the right page.
I will explain the complete procedures, documentation, and notification of re-import shipment.
What Is Re-Import?
If you export any goods to your foreign supplier but due to some quality issue or any other issue your supplier rejects your shipment.
And you need to import the rejected shipment back to India.
Or If you export any goods abroad for repair and It comes back after repair.
This type of shipment is known as Re-import shipment.
There is mainly 3 type of re-import case.
Here I will explain the re-import of exported goods procedures in 3 different scenarios.
- Re-Import of rejected goods.
- Re-Import for repair.
- Re-Import after repair.
We will discuss what is the difference in these scenarios.
And also discuss the requirement of additional documents for reimport shipment in 3 different scenarios.
What is the Difference Between Re-Import of rejected goods, Re-Import for repair, and Re-Import after repair.
The major difference between this 3 scenario 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 goods are other than India.
Re-Import 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 re-import of rejected goods.
Re-Import 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.
Re-Import 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 which you had to send back to the machinery to the UK to repair the machinery.
And when the machinery came back after repairing. It’s known as re-import after repair.
Documents required for Re-Import Shipment.
Compared to normal shipment 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 shipments.
Now let’s talk about additional document requirement 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 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 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 IGST amount.
Additional Documents Required For Re-Import For Repair:- In the case of re-import for repair, You need to provide re-export bond and Bank Guarantee (B.G).
In this case, you do not need to pay customs duty and IGST amount.
Additional Documents Required For Re-Import After Repair:- In the case of re-import after 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.
After GST, there is 3 notification used in the re-import.
Notification No. 45/2017 – Customs:- This Notification will apply on those shipments which exported on or after the 01st day of July 2017.
Notification No. 46/2017 – Customs:- This Notification will apply on those shipments which 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 Re-Import Goods.
The checklist preparation and bill of entry filing processes are the same as normal import shipment.
Which we explained in one of our previous articles Import Procedure And Documentation In India -2019 | The Complete Guide.
In addition to in re-import case, Your CHA will file the bill of entry with a request of 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 in the system and pass to customs Superintendent.
And the customs Superintendent will send back the bill of to back to group appraisers with 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 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 at your warehouse.
“I hope now you understand the complete Procedures of Re-Import Of Exported Goods. Comment below if anyone has any suggestions or query regarding the re-import customs clearance and notifications.”