https://www.taxtmi.com/article/detailed?id=15220 Customs Duty Drawback lets exporters recover part of customs duty on imported goods or inputs used in exports via two routes: Section 74 for returned imported goods re-exported within two years with a three-month claim window, and Section 73 for manufactured exports using imported inputs, claimable under AIR, Brand Rate, or Special Brand Rate. Drawback can be combined with GST refunds, may be claimed despite vendor-paid duty if inputs were used in the export, but SEZ/EOU units are excluded and repayment is required if export proceeds are not realized within the prescribed period. en-us Sat, 11 Oct 2025 09:01:56 +0530 Sat, 11 Oct 2025 09:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15220 Customs Duty Drawback lets exporters recover part of customs duty on imported goods or inputs used in exports via two routes: Section 74 for returned imported goods re-exported within two years with a three-month claim window, and Section 73 for manufactured exports using imported inputs, claimable under AIR, Brand Rate, or Special Brand Rate. Drawback can be combined with GST refunds, may be claimed despite vendor-paid duty if inputs were used in the export, but SEZ/EOU units are excluded and repayment is required if export proceeds are not realized within the prescribed period. Articles Customs - Import - Export - SEZ Sat, 11 Oct 2025 09:01:56 +0530 https://www.taxtmi.com/article/detailed?id=15220