https://www.taxtmi.com/circulars?id=1060 Drawback and related export benefits apply to goods purchased by foreign visitors and exported as tourist baggage where there is a clear linkage: an appropriate shipping bill filed under section 50 of the Customs Act for the relevant DBK/DEPB scheme, declaration of convertible foreign currency on a Currency Declaration Form on arrival, and encashment of that currency by an authorised dealer; exporters must produce the encashment document and the Currency Declaration Form at clearance or cargo examination. en-us Wed, 20 May 1998 00:00:00 +0530 Mon, 11 Aug 2025 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1060 Drawback and related export benefits apply to goods purchased by foreign visitors and exported as tourist baggage where there is a clear linkage: an appropriate shipping bill filed under section 50 of the Customs Act for the relevant DBK/DEPB scheme, declaration of convertible foreign currency on a Currency Declaration Form on arrival, and encashment of that currency by an authorised dealer; exporters must produce the encashment document and the Currency Declaration Form at clearance or cargo examination. Circulars Customs Wed, 20 May 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1060