Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995
Notification No. 36/95-Cus. (N.T.), dated 26-5-1995
In exercise of the powers conferred by section 74 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules, namely :-
| Rule 1 | Short title, extent and commencement |
| Rule 2 | Definition |
| Rule 3 | Procedure for claiming drawback on goods exported by post |
| Rule 4 | Statements, Declarations to be made on exports other than by post |
| Rule 5 | Manner and time of claiming drawback on goods exported other than by post |
| Rule 6 | Payment of drawback and interest |
| Rule 7 | Repayment of erroneous or excess payment of drawback and interest |
| Rule 7A | Power to relax |
| Rule 8 | Savings |