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of <h1>Re-exporting Imported Goods via Post: Claim Duty Drawback Under Customs Act Section 74, Follow Rules and Procedures.</h1> Goods imported and paid for with duty can be re-exported through post, claiming a drawback under Section 74 of the Customs Act, 1962. This is contingent upon meeting the conditions outlined in the Customs Act 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 goods. The procedure includes marking parcels with 'Drawback Export' and submitting a claim in quadruplicate. If the claim is incomplete, a deficiency memo is issued, and corrections must be made within 30 days for the claim to be acknowledged.
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