Drawback allowable on re-export of duty-paid goods
Section 74 covers Drawback allowable on re-export of duty-paid goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
FININ2MIN
Customs Act Chapter Hub
Customs Chapter X
Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026
X - Drawback | 18 section records | 0 current | 18 omitted or historical
Published analytical guide - official law remains controlling.
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
Section 75 covers Drawback on imported materials used in manufacture of exported goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 75A covers Interest on drawback. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Prohibition and regulation of drawback in certain cases
Section 76 covers Prohibition and regulation of drawback in certain cases. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 76A covers Historical provision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 76B covers Historical provision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 76C covers Historical provision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 76D covers Historical provision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 76E covers Historical provision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 76F covers Historical provision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 76G covers Historical provision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 76H covers Historical provision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 76I covers Historical provision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 76J covers Historical provision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 76K covers Historical provision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 76L covers Historical provision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 76M covers Historical provision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 76N covers Historical provision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Official sources and scope
This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.
Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.