Legal Framework

The legal provisions for Duty Drawback are governed under:

• Indian Customs Act, 1962 (RE 2017)
• Section 74 – Duty drawback on re-export of duty-paid goods.
• Section 75 – Duty drawback on imported goods used in the manufacture of export goods.
• Section 76 – Additional provisions related to duty drawback.

• Customs and Central Excise Duties Drawback Rules, 2017
• Section 74: Provides for the refund of duty paid on imported goods when they are re-exported in the same condition.

Section 75: Grants duty drawback on imported goods that are used in the manufacturing of products meant for export, as per the guidelines under the respective Drawback Rules.

Legal Framework

The legal provisions for Duty Drawback are governed under:

• Indian Customs Act, 1962 (RE 2017)
• Section 74 – Duty drawback on re-export of duty-paid goods.
• Section 75 – Duty drawback on imported goods used in the manufacture of export goods.
• Section 76 – Additional provisions related to duty drawback.

• Customs and Central Excise Duties Drawback Rules, 2017
• Section 74: Provides for the refund of duty paid on imported goods when they are re-exported in the same condition.
• Section 75: Grants duty drawback on imported goods that are used in the manufacturing of products meant for export, as per the guidelines under the respective Drawback Rules.