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]

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.