Re-exportation of imported goods

Drawback on re-exportation: importer may claim near full duty refund subject to identification, time and usage limits.

Drawback relief is available to importers who re-export imported goods provided goods are identified with earlier import documents, re-exported within prescribed time limits from duty payment, and meet conditions on prior use; proportionate drawback applies for post import use and specific categories are excluded. A separate refund route exists where goods are defective or non conforming if goods are not worked or used (except to detect defects) and are exported, abandoned, destroyed, or rendered valueless under Proper Officer supervision within the prescribed period, subject to extensions on sufficient cause. Exemptions for reusable identifiable empty containers also apply under notification conditions.