Re-export of imported goods (Drawback of Customs duties) Rules, 1995 › Re-export of imported goods (Drawback of Customs duties) Rules, 1995

Rule 4. Statements/Declarations to be made on exports other than by post

Re-export of imported goods (Drawback of Customs duties) Rules, 1995

Official text

Rule 4. Statements/Declarations to be made on exports other than by post. — In the case of exports other than by post, the exporter shall at the time of export of the goods -

(a) state on the shipping bill or bill of export, the description, quantity and such other particulars as are necessary for deciding whether the goods are entitled to drawback under section 74 and make a declaration on the relevant shipping bill or bill of export that -

(i) the export is being made under a claim for drawback under section 74 of the Customs Act;

(ii) that the duties of customs were paid on the goods imported;

(iii) that the goods imported were not taken into use after importation; OR

(iii) that the goods were taken in use;

Provided that if the Principal Commissioner of Customs or Commissioner of Customs, as the case may be is satisfied that the exporter or his authorized agent has, for reasons beyond his control, failed to comply with the provisions of this clause, he may, after considering the representation, if any, made by such exporter or his authorized agent, and for reasons to be recorded, exempt such exporter or his authorized agent from the provisions of this clause.

(b) furnish to the proper officer of customs, copy of the Bill of Entry or any other prescribed document against which goods were cleared on importation, import invoice, documentary evidence of payment of duty, export invoice and packing list and permission from Reserve Bank of India to re-export the goods, wherever necessary.

Judgments on Rule 4

M/S.G.T.India Private Limited vs The Commissioner Of Customs (Exports) — Madras High Court, 13 Nov 2024. Procedural irregularities in complying with the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 cannot defeat an importer's substantial right to drawback where the goods remained in customs custody,…
Voith Hydro Private Limited vs -Patna(Prev) — CESTAT, 3 Nov 2025. A drawback claim on re-export of imported goods must be filed within the maximum twelve-month period prescribed by Rule 5(1) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995, and once that…
Jk Tyres And Industries Ltd vs Commissioner Of Customs -Ii Chennai — CESTAT, 21 Aug 2024. Where a statute uses the word 'shall' the provision is prima facie mandatory and what is prescribed must be done in the manner prescribed, so conversion of free shipping bills into drawback shipping bills cannot be…
M/S. Vishal Beverages Pvt. Ltd. vs Union Of India And Anr. — Delhi High Court, 4 Aug 2014. An exporter invoking the Central Government's discretionary power under Rule 7A of the Re-export Rules to relax the time limit for a Section 74 drawback claim must come with clean hands, and relief can be refused where…
M/S.Schwing Stetter (India) Pvt. Ltd vs The Commissioner Of Customs (Exports) — Madras High Court, 5 Nov 2012. A writ of mandamus directing a speaking order on a Section 74 re-export drawback claim cannot be granted where the claimant has not first produced the prescribed records, including the triplicate shipping bill bearing…
M/S.Medopharm vs The Joint Secretary To The — Madras High Court, 27 Apr 2012. Drawback under Section 74 for re-export of imported goods is admissible only where the shipping bill is filed under Section 74 declaring the re-export, so that customs can verify the identity and eligibility of the…
Torrent Pharmaceuticals Ltd vs Commissioner Of Customs… — CESTAT, 19 Jan 2012. No drawback can be sanctioned unless the identity of the imported and export goods is established, and conversion of a free shipping bill to a drawback shipping bill is futile where such identity cannot be shown.