Returning Parcels After Duty Payment Must Follow Drawback Procedure; Partial Re-export Without Duty is Irregular per Customs Manual 2025.
Re-export of a partial consignment is not permitted. If an addressee receives parcels after paying duty and wants to return them to the sender, it must be done under a claim for Drawback following the prescribed procedure. Opening a parcel, taking part of its contents upon duty payment, and repacking the remaining contents for re-export without duty payment is unauthorized and considered irregular according to the Customs Manual 2025.
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