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<h1>India Amends Re-export Rules: New Definition of 'Drawback' and Changes to Rule 5, Effective July 1, 2017.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 57/2017-Customs (N.T.) to amend the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. Effective from July 1, 2017, these amendments redefine 'drawback' as the refund of duty, tax, or cess paid on imported goods under the Customs Tariff Act, 1975, in accordance with section 74 of the Customs Act, 1962. Additionally, references to the 'Principal Commissioner or Commissioner of Customs and Central Excise' have been removed from rule 5, sub-rule (1).