Export drawback claims require declarations on goods, duty payment, use, and supporting documents for re-export eligibility

Rule 4 requires exporters making exports other than by post to provide specified descriptions and particulars on the shipping bill or bill of export for determining drawback entitlement under section 74. Declarations must confirm the drawback claim, payment of customs duties on the imported goods, and whether the goods were used after importation. The exporter must furnish import clearance documents, invoices, evidence of duty payment, packing list, and necessary permission for re-export. The Principal Commissioner or Commissioner of Customs may grant an exemption for failure caused by circumstances beyond the exporter's control, subject to consideration of representations and recorded reasons.

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