https://www.taxtmi.com/article/detailed?id=16366 Section 74 drawback applies to goods cleared from a Special Economic Zone to the Domestic Tariff Area on payment of customs duty because that movement is treated as an import. The clarification correctly resolves the import-side issue, but it does not address the separate requirement of re-export under Section 74. For that purpose, export means taking goods out of India to a place outside India, and the Section 74 drawback rules do not extend that meaning to DTA-to-SEZ supplies. en-us Thu, 07 May 2026 07:08:57 +0530 Thu, 07 May 2026 07:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16366 Section 74 drawback applies to goods cleared from a Special Economic Zone to the Domestic Tariff Area on payment of customs duty because that movement is treated as an import. The clarification correctly resolves the import-side issue, but it does not address the separate requirement of re-export under Section 74. For that purpose, export means taking goods out of India to a place outside India, and the Section 74 drawback rules do not extend that meaning to DTA-to-SEZ supplies. Articles Customs - Import - Export - SEZ Thu, 07 May 2026 07:08:57 +0530 https://www.taxtmi.com/article/detailed?id=16366