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of <h1>Customs Update: Drawback on Re-exported Goods Now Includes Integrated Tax and Cess u/s 74 of Customs Act, 1962.</h1> Public Notice No. 39/2017, issued by the Office of the Commissioner of Customs in Kandla, addresses the drawback of integrated tax and compensation cess on imported goods that are re-exported under Section 74 of the Customs Act, 1962. Under the GST regime, imported goods incur integrated tax and compensation cess, which are now included in the drawback provisions alongside basic customs duty. Amendments to the Re-export Rules, 1995, ensure these taxes are refundable. To prevent dual benefits, exporters must provide a certificate confirming no credit or refund of these taxes has been claimed. Existing instructions for drawback claims remain unchanged.
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