Claim Duty Drawback on Re-Exported Goods via Post under Section 74 of Customs Act, 1962; Follow Specific Rules and Procedures.

Goods imported on payment of duty can be re-exported through post, and a Drawback can be claimed under Section 74 of the Customs Act, 1962. The Drawback is subject to the conditions of Section 74 and the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. The Customs officer at the Foreign Post Office must verify the identity of the re-exported goods. The procedure involves marking parcels with "Drawback Export" and submitting claims in quadruplicate. Incomplete claims receive a deficiency memo within 15 days, and corrected claims filed within 30 days are acknowledged with a new filing date.