Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Re-exported Goods Refund Process: Rules for Claiming Customs Duty Drawbacks Under Section 74 of the Customs Act, 1962</h1> The Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995, established by the Central Government under section 74 of the Customs Act, 1962, outline procedures for claiming a refund of customs duties on re-exported goods. These rules apply across India and took effect on May 26, 1995. Exporters must follow specific procedures, including labeling and documentation, to claim drawbacks. Claims must be filed within three months, extendable by another three months under certain conditions. The rules also address payment and repayment of drawbacks, including erroneous payments, and provide guidelines for claims on goods exported before the rules' commencement.