Drawback on re-export: duty largely refundable when imported goods are identifiable and re-exported within prescribed period. Section 74 provides that largely repayable drawback is available on re-export of imported goods that are easily identifiable when they are entered for export, exported as baggage with declaration, or exported by post, subject to identity being established to the satisfaction of the Assistant or Deputy Commissioner of Customs and entry for export within two years of payment of import duty (extendable by the Board). The Central Government may fix reduced rates for used goods and make rules on identification, non-identifiable goods, and claim filing.