Customs drawback covers imported goods re-exported from India, including refunds of eligible duty, tax, or cess

"Drawback" means the refund of duty, tax, or cess covered by the Customs Tariff Act, 1975 and paid on importation of goods exported under section 74 of the Customs Act. "Export" means taking goods out of India to a place outside India, including loading provisions, stores, or equipment for use on a vessel or aircraft proceeding to a foreign port or airport. The drawback definition was substituted with effect from 1 July 2017 to include tax and cess in addition to duty.

---

---

---