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of <h1>India Amends Rule 5: Customs Officials Can Extend Re-export Deadlines by Up to Nine Months with Fees Applied</h1> The Government of India has issued an amendment to the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. Effective upon publication, the amendment modifies Rule 5, allowing the Assistant or Deputy Commissioner of Customs to extend the re-export period by three months, with the Commissioner of Customs or Commissioner of Customs and Central Excise able to further extend it by six months. Applications for extensions require a fee of 1% or 2% of the FOB value of exports, capped at Rs. 1000 or Rs. 2000, depending on the authority handling the application.
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