Drawback allowable on re-export of duty-paid goods
Allows drawback where imported duty-paid goods are re-exported and identified to Customs satisfaction; statutory timing, use and notification controls apply.
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Customs Chapter X
X - Drawback | 18 section records | 0 current | 18 omitted or historical
Chapter Context
This chapter governs drawback on re-exported goods and on imported materials used in exported goods.
Drawback on imported materials used in manufacture of exported goods
Authorises drawback of duties on imported materials used in manufacture, processing or operations relating to exported goods, subject to rules and notified rates/amounts.
Provides interest consequences for delayed payment of admissible drawback and for recovery of erroneous or excess drawback, subject to statutory conditions and notified rate.
Prohibition and regulation of drawback in certain cases
Restricts drawback where market-price or notified-condition tests are not met and supports anti-double-benefit controls.
Retained only for concordance and historical-period research; not current operative entitlement.
Retained only for concordance and historical-period research; not current operative entitlement.
Retained only for concordance and historical-period research; not current operative entitlement.
Retained only for concordance and historical-period research; not current operative entitlement.
Retained only for concordance and historical-period research; not current operative entitlement.
Retained only for concordance and historical-period research; not current operative entitlement.
Retained only for concordance and historical-period research; not current operative entitlement.
Retained only for concordance and historical-period research; not current operative entitlement.
Retained only for concordance and historical-period research; not current operative entitlement.
Retained only for concordance and historical-period research; not current operative entitlement.
Retained only for concordance and historical-period research; not current operative entitlement.
Retained only for concordance and historical-period research; not current operative entitlement.
Retained only for concordance and historical-period research; not current operative entitlement.
Retained only for concordance and historical-period research; not current operative entitlement.