kindly advise

[harkirat singh]

Dear Madam/ Sir,

We have imported new machine from United Kingdom in Financial Year 2015-2016. Now company will be dissolved. So, we are re-exporting same machine to Germany buyer is same. But export destination is different is now Germany.

At the time of customs clearance we have paid Basic Custom Duty @5%.

Kindly advice, Custom Circular or notification number enabling us to claim Duty Drawback and MEIS.

Or advice us procedure, how will get refund of basic custom duty under current foreign trade policy

Regards

Harkirat singh

[email protected]

[Rajagopalan Ranganathan]

Sir,

Please refer to Imported Goods (Drawback of Customs Duties) Rules, 1995 notified with effect from 26.05.1995 for detailed procedure for claiming the ndrawback.

[Raghunandhaanan rvi]

Hi

I assume the duty rate @ 5% is the normal duty and not availed under any conditional notification

You can re-export the goods by claiming duty drawback under Section 74 of customs act read with

Duty drawback Rules for re-export of imported goods.

MEIS not available since you are re-exporting goods of foreign origin

AI Summary

Duty drawback available on re-export under customs law; MEIS claims not available for foreign-origin re-exports. Entitlement to Customs Duty Drawback for re-export arises under the Drawback Rules where import duty was paid at the normal rate and not under a conditional notification; claims must follow the Drawback Rules' procedures with required certification and re-export evidence. MEIS is not available for re-exports of goods of foreign origin, and any import effected under a conditional notification may affect drawback entitlement.