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    <title>Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 — Amendments</title>
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    <description>The 2003 amendment to the Re-export of Imported Goods (Drawback of Customs Duties) Rules inserts a proviso in rule 4(a) permitting the Commissioner of Customs, if satisfied that non-compliance by an exporter or authorised agent was for reasons beyond their control, to exempt them from that provision after considering any representation and recording reasons. The rules are titled the Re-export of Imported Goods (Drawback of Customs Duties) Amendment Rules, 2003, and commence on publication in the Official Gazette.</description>
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