Drawback in respect of goods re-exported through post - CBEC's Customs Manual 2023 - Customs

..... 12. Drawback in respect of goods re-exported through post: 12.1 The goods imported on payment of duty may also be re-exported through post and applicable rate of Drawback under Section 74 of the Customs Act, 1962 claimed. The Drawback of the duty paid at the time of import is permissible subject to the fulfilment of the conditions of Section 74 of the Customs Act, 1962 and Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. The Proper Officer of Customs at Foreign Post Office s .....

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Drawback in respect of goods re-exported through post - CBEC s Customs Manual 2023 - Customs

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