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Re-export restriction: returning duties-paid postal consignments requires a Drawback claim following prescribed procedures, and partial reexports without duty are irregular. Re-export of a partial consignment is prohibited where the addressee has taken delivery on payment of duty; the only permitted method to return such goods is by claiming Drawback in accordance with prescribed procedures. Opening a parcel, removing part of its contents after paying duty, and repacking the balance for reexport without duty is unauthorized and irregular.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Re-export restriction: returning duties-paid postal consignments requires a Drawback claim following prescribed procedures, and partial reexports without duty are irregular.</h1> Re-export of a partial consignment is prohibited where the addressee has taken delivery on payment of duty; the only permitted method to return such goods is by claiming Drawback in accordance with prescribed procedures. Opening a parcel, removing part of its contents after paying duty, and repacking the balance for reexport without duty is unauthorized and irregular.
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