Re-exporting Partial Consignment Prohibited Under Customs Manual 2023; Drawback Claim Required for Returning Parcels
Re-export of a partial consignment is prohibited according to the Customs Manual 2023. If an addressee receives a parcel and pays the duty, they may return it to the sender only by claiming a Drawback and following the prescribed procedure. It is unauthorized and irregular for an addressee to open a parcel, take part of the contents upon paying duty, and then re-export the remaining contents without paying duty.
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