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Issue ID: 4349

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Re-export under Section 74

10 Jul 2012

3 Replies

10185 Views

Asked by

Rahul Sonawane

Re-export of imported goods allowed; duty drawback may be available but identity proof and delayed-export permission required.
Re-export of imported finished goods to a third country is permitted and may attract duty drawback subject to time-linked rate slabs. Goods must be in original packaging and the exporter bears the onus of proving identity to Customs. If export is not completed within two years of import, Board permission is required prior to re-export. (AI Summary)

Dear Sir,

In our case we have imported finished goods for sale in indian market, but now due to some technical reasons

we have decided to re-export the goods , to the country other than the country of import, let me know whether we can get the duty drawback under section 74 in this case.

Regards,

Rahul Sonawane

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