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Customs - Circular No. 25 /2009
October, 03rd 2009

Circular No. 25 /2009-Cus.


Government of India

Ministry of Finance

Department of Revenue

New Delhi, the 29th September 2009.


All Chief Commissioners of Customs/ Customs & Central Excise

All Commissioners of Customs/Customs (Prev.)/Customs &Central Excise / Central Excise.

DG, CEIB, New Delhi.

DG, Central Excise Intelligence/ DGRI/ DG (Export Promotion) /DGI/ DG, NACEN/ DG (Systems & Data Management),

Chief Departmental Representative, Customs, Excise & Service Tax Appellate Tribunal, West Block-2, R.K. Puram, New Delhi.


Sub: Re-Export of goods imported under reward schemes which are defective or unfit for use Re-credit of dutyReg


   I am directed to invite your attention to the above mentioned subject and to say that, representations have been received in the Board seeking extension of the facility of re-credit of the duty presently availble to goods imported under Duty Entitlement Pass Book Scheme (DEPB), Vishesh Krishi and Gram Udyog Yojana (VKGUY) and Served From India Schemes (SFIS) to the goods imported under reward schemes such as Target Plus Scheme (TPS) / Duty Free Credit Entitlement (DFCE), Focus Market Scheme (FMS), Focus Product Scheme (FPS) Hi-Tech Product Export Promotion Scheme (HTPEPS). Status Holder Incentive Scheme (SHIS) and AgriInfrastructure Incentive scheme under VKGUY.

2.The matter has been examined by the Board. The Board had earlier vide Circular no 21/2006-Cus dt 10.8.2006 clarified that the goods imported under Served From India Scheme (SFIS) and Vishesh Krishi and Gram Udyog Yojana (VKGUY) can be re-exported if the goods are found to be defective or unfit for use. The exporter in such cases was to be given a credit entitlement Certificate equal to 98% of the debit made at the time of import by the Jurisdictional Commissioner of Customs provided the exporter fulfils the criteria laid down in the circular. Similar facility was earlier extended to the goods imported under DEPB and DFRC schemes vide Circular numbers 75/2000 dt 11.9.2000 and 29/2005 dt 08.07.2005 respectively.

3. It has now been decided to extend the above-mentioned facility to scrips issued under all reward schemes. Accordingly, in case where the goods imported against TPS / DFCE / FMS / FPS / HTPEPS/SHIS/ AgriInfrastructure Incentive scheme under 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 :-

Re-export of goods takes place from the same port from where the goods were imported;

The goods are re-exported within 6 months from the date of import;

The Deputy Commissioner/Assistant Commissioner of Customs, as the case may be, is satisfied about the identity of the goods; and

The goods were not put into use after import.

4.In such cases, on re-export of goods, 98% of the credit amount debited in the above said duty credit scrips shall be generated by the concerned Custom House in the form of a Certificate.  The said Certificate shall inter alia contain details of the original duty credit scrips and the value, quantity and description of the goods exported.

5.Based on the aforesaid certificate issued by the Customs department an application shall be filed by the exporter with the concerned Regional Authority to enable the authority to take necessary action in terms of Para 3.11.6 of the Hand Book of Procedure, Vol.I, 2009-14.

6.These instructions may be brought to the notice of the trade / exporters by issuing suitable Trade / Public Notices.  Suitable Standing orders/instructions may be issued for the guidance of the assessing officers.  Difficulties faced, if any, in implementation of the Circular may please be brought to the notice of the Board at an early date.

Receipt of this Circular may kindly be acknowledged.

Yours faithfully,




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