Customs drawback claims require prescribed export, import, duty payment, valuation, usage, and re-export particulars

Claims for drawback on the re-export of duty-paid imported goods under Section 74 of the Customs Act, 1962 are submitted in the prescribed proforma under Rule 5 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. Required particulars include export and import documents, quantities, description, dates, values, use of goods, duty payment details, documents enclosed, drawback amount with calculation sheet, reasons for re-export, and the customs house agent's details. The exporter claimant must provide name, address, signature, and seal.

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