Section 75 - Drawback on imported materials used in the manufacture of goods which are exported

Customs drawback on imported inputs permits duty refund for exported goods under prescribed rules and recovery conditions.

Drawback permits refund of customs duty on imported materials used in goods manufactured, processed or operated on in India and exported, subject to Central Government notification and rules. Drawback may be limited or withheld where export value does not exceed or falls within a prescribed proportion of the value of imported materials. The Central Government may treat exported quantities as deemed imported material where imports exceed used quantities, and may prescribe payment methods, documentation, inspection, claim timing, recovery procedures, interest and retrospective application of rates by rules.