Duty Drawback under Custom Act

Last updated: 30 August 2021
Quick Summary
This guide explains the Duty Drawback provisions under the Indian Custom Act, allowing importers to claim refunds on duties paid when re-exporting goods. It details the conditions and procedures for claiming drawback on goods re-exported 'as is' (Section 74) or after processing (Section 75). The document outlines the eligible goods, drawback rates, and specific exclusions, making it a vital resource for importers navigating customs regulations.

File details
DOCX 27 KB 0 downloads Custom
File description
Duty Drawback under Custom Act #docx
Download DOCX 27 KB Like
Submitted by · Posted 30 August 2021 · Other files by Chhavi singla · Report
Comments

Recent Files in Custom

View more →
PDF

Export Surge: India Steps Up on Global Stage

09 October 2025 Download
PDF

Customs Manual 2025

19 February 2025 Download
XLSX

Practical Knowledge of Export/Import/Customs - Updated upto Jan 2024

26 November 2024 Download
PDF

Amendment in Export of Onion

28 May 2022 Download
ZIP

CBIC Newsletters from the Chairman - November 2021

30 November 2021 Download
PDF

Manner of Issuing duty credits under RoDTEP scheme

04 October 2021 Download

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Rakesh BansalRakesh BansalPro Member Ashish NerlekarAshish NerlekarPro Member Steffi D'souzaSteffi D'souzaPro Member CA.Gopal RathiCA.Gopal RathiPro Member Senapathy ThangarajSenapathy Thangaraj
Subscribe to Pro
Join an elite circle of professionals


Popular Files


  1. RBI Second Amendment Directions, 2026
  2. Review of Guidelines on Concentration Risk Management - Rural Co-operative Banks
  3. MTP Series I & II for CA Final Nov 2026 Exams
  4. CBDT Releases Crypto-Asset Reporting FAQs under IT Act 2025
  5. Guidance Note on Tax Audit u/s 44AB of the IT Act, 1961 - Revised 2026 Edition
  6. Taxation And Other Laws (Amendment) Bill, 2026
  7. Armed Forces Allowances Exemption Guide 2026
  8. FAQs: Taxation and Other Laws (Amendment) Bill, 2026
  9. ICAI | 77th Annual Report and Accounts for FY 2025-26