Drawback on re-exported goods through post requires Annexure I, "Drawback Export" marking and Customs identity verification.

Drawback for duty-paid goods re-exported through post is permitted subject to statutory and Re-export Rules conditions and Customs at the Foreign Post Office verifying the identity of goods. Parcels must be marked "Drawback Export" and Annexure I in quadruplicate supplied via postal authorities; Customs' receipt of Annexure I is the claim date. Deficiency memos must be issued within fifteen days and cured submissions within thirty days will have their acknowledgement treated as the filing date.

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