Duty Drawback Claim by a Registered Central Excise Dealer for export of Imported goods

[A Wilson]

Dear All,

We have registered with Central Excise as Dealer. And we are planning to Import Some Products and clear the goods from Port by paying the Appropriate Duty (BCD,CVD,SCVD etc).

thereafter, we would like export the Imported goods in Our Own Brand Name(Re-Label-Not amounting to Manufacuture Products) but Product as such whenever we get the Export Orders, Otherwise will make sale in the Domestic Markets.

If we export some part Qty or Full Qty of the Imported goods as a Dealer-Exporter, can we able make the Duty claim by way of Duty Drawback?

 

 

 

[Surender Gupta]

Re-export of goods after being used is subject to Duty Drawback u/s 74 of the Customs Act, 1962, and Notification issued thereunder.

Drawback amount shall be reduced depend upon the period when the goods remain in India after import till re-export.

See the related notification no. 19/65

[Surender Gupta]

You may also refer:  Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 as amended.

AI Summary

Duty Drawback: re-exported imported goods may attract drawback, but amounts reduce with the goods' stay period. A registered dealer who imports goods on payment of applicable duties and later exports them, including under the dealer's own brand without substantial manufacture, may claim Duty Drawback under the regime governing re-export of imported goods. The drawback amount is adjusted downward depending on the period the goods remain in India between import and re-export, and claims must follow the applicable notifications and procedural rules for re-export and drawback.