Drawback on re-exported goods through post requires "Drawback Export" labelling and Annexure I; Customs receipt fixes filing date.

Drawback on imported goods re exported through post is allowed subject to Section 74 and the Re export Rules 1995; the Foreign Post Office officer must verify identity. Parcels must be marked "Drawback Export" and Annexure I in quadruplicate supplied to postal authorities. Customs' receipt of Annexure I from postal authorities constitutes the claim date. If a claim is deficient, a deficiency memo is issued within 15 days; correction and refiling within 30 days leads to acknowledgment and that acknowledgment date is treated as the filing date.

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