Supplier can be asked to send the goods (supplier will send the goods directly to the consignee). Supplier can send the goods without L/C and PSI. But in the invoice and in the packing list, Import-on-Returnable-Basis must be mentioned. Import-cum-Export permit needs to be collected from CCI& E. This permit along with the CCI&E certified documents needs to be submitted to Customs.

Customs will Assess the goods. And a bank guarantee, equal to the Customs duty and taxes on Assessable Value, needs to be submitted. After submitting the bank guarantee, goods can be released. After finishing the work, the goods need to be re-exported within the validity date of the Import-cum-Export permit and bank guarantee. After submitting the re-export papers to Customs, bank guarantee can be released.