Drawback on re-export of duty-paid goods applies when identity is established and export follows within the prescribed period. Drawback is allowed on re-export of imported goods on which duty has been paid, if the goods are capable of easy identification, are entered for export with proper permission, and are identified as the same goods imported. Subject to entry for export within two years from payment of duty, ninety-eight per cent of the duty paid is repayable as drawback, with extension of time possible on sufficient cause. Used goods attract a drawback rate fixed by notification according to use, depreciation and other relevant circumstances.