OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT),
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA.
File No. S/12-Gen- 02/2006-07 AM (X) Date. 18.09.2006
STANDING ORDER NO. 38/2006
Sub : Re-export of goods
imported under Served from
(SFIS) and Vishesh Krishi and Gram Udyog Yojana (VKGUY)
found defective or unfit for use – reg.
Attention of all concerned is invited to Board’s Circular No. 21/2006-Cus. Vide F. No. 605/36/2006-DBK dated 10.08.2006 regarding re-export of goods imported under Served from India Scheme (SFIS) and Vishesh Krishi and Gram Udyog Yojana (VKGUY) found defective or unfit for use.
In terms of
2. The matter has been examined further by the Ministry and it has been decided that in cases where the goods imported under SFIS/VKGUY are found defective or unfit for use, the same may be permitted to be re-exported by the Commissioner of Customs subject to the following conditions:-
i) Re-export of goods takes place from the same port from where the goods were imported;
ii) The goods are re-exported within 6 months from the date of import;
iii) The Deputy Commissioner / Assistant Commissioner of Customs, as the case may
be, is satisfied about the identity of the goods; and
iv) The goods are not put into use after import.
3. In such cases, on re-export goods, 98% of the credit amount debited in the SFIS/VKGUY scrip shall be generated by the concerned Custom House in the form of a Certificate. The said Certificate shall also contain details of the original SFIS/VKGUY scrip and the value, quantity and description of the goods exported.
4. Based on the aforesaid certificate issued by Customs, the concerned Regional Authority shall issue fresh SFIS / VKGUY scrip for 98% of the credit amount for the same port of registration and the validity of the SFIS/VKGUY scrip so issued shall be for a period equivalent to the balance period available in the earlier SFIS/VKGUY scrip on the date of import of such defective / unit for use goods.
All concerned are directed to follow the above guidelines scrupulously.
COMMISSIONER OF CUSTOMS (EXPORT),
JAWAHARLAL NEHRU CUSTOM HOUSE,