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of <h1>Exporters Must Declare Goods and Customs Duties for Drawback Claims under Section 74 of the Customs Act</h1> Exporters, when exporting goods other than by post, must provide specific declarations on the shipping bill or bill of export. These declarations should include the description and quantity of goods, and confirm that the export is under a claim for drawback under section 74 of the Customs Act. Exporters must also declare whether customs duties were paid and if the goods were used after importation. Additionally, exporters must provide documents such as the Bill of Entry, import invoice, proof of duty payment, export invoice, packing list, and, if necessary, permission from the Reserve Bank of India for re-export. Exemptions may be granted by customs authorities under certain conditions.
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