Section 3(1) in The Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995.
(1)Where goods are to be exported by post under a claim for drawback under these rules -(a)the outer packing carrying the address of the consignee shall also carry in bold letters the words "Drawback Export";(b)the exporter shall deliver to the competent Postal Authority, along with the parcel or package, a claim in the form at Annexure I, in quadruplicate, duly filled in;
