Customs drawback claims for re-exported goods require documentary disclosure, parcel sealing, postal verification, and export certification

The prescribed form supports a drawback claim for customs duties on imported goods re-exported by parcel post. The exporter must state the consignee, goods, values, import particulars, duty paid, drawback claimed, and whether the goods were used, with supporting documents. Customs examines, packs, and seals the parcels; the consignment is forwarded through the post office for verification. The postal appraising officer checks the seals and either passes the parcels for export or detains them for further action. After export, the Foreign Post Office Superintendent certifies the export particulars and forwards the record to the designated customs authority.

---

---

---