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of <h1>Customs Notification Updates Drawback Rates for Re-exported Goods; Rates Depend on Time Elapsed Since Clearance</h1> Notification No. 27/2006-Customs, dated March 14, 2006, amends the previous notification No. 19-Customs from February 6, 1965, under the Customs Act, 1962. It outlines the revised drawback rates applicable when goods are re-exported after a specified period. The rates vary based on the time elapsed between the date of clearance for home consumption and the date the goods are placed under Customs control for export, ranging from 95% for goods re-exported within three months to no drawback for goods re-exported after thirty-six months.
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