Q.1
What is “All Industry Rate of Drawback” ?
A.
Under Rule 3 of the Customs and
Central Excise duties Drawback Rules, 1995, the Government of
India fixes the rates of Drawback on various goods generally exported by
different exporters. These rates
are fixed taking into consideration the amount of Customs duty or the Central
Excise duty or both paid on the inputs of the export product. These rates are normally reviewed once
in a year or whenever there is a change in the duty structure on the inputs used
in the export product. Any exporter
can claim the All Industry Rate of Drawback as long as the export is in
compliance with the various other provisions of Section 75 and 76 read with the Rules made
there under.
 |
Q.2
In cases where the Rate of Drawback is not fixed what
is the procedure to claim Drawback?
A.
In cases where the amount or Rate of Drawback has not been determined,
the exporter may export the goods under claim for Drawback provisionally by
filing Drawback Shipping Bill, provided Customs/Central Excise duties were paid
on inputs of the export goods and no benefits were availed for towards duties so
paid. The exporter should apply in
writing to the Central Government for determination of the amount or Rate
Drawback within 60 (sixty) days from the date of “Let Export Order” given by the
proper officer of Customs on the relevant Shipping Bill. The Central Government have however,
allow a further period of 30 (thirty) days if it is satisfied that the
manufacturer or exporter was prevented by sufficient cause from filing the
application within sixty days.
The amount of Rate of Drawback
determined in such cases is commonly known as “Brand Rate of Drawback”. This amount or Rate of Drawback so
determined is applicable to the specified goods exported by a particular
exporter during a particular period as mentioned in the order issued by the
Central Government.
If the exporter desires, the
Central Government may grant Drawback provisionally on specific application I
writing without waiting for verification of the data furnished by the exporters
and authorise the Commissioner of Customs at the Port of Export to pay
provisional amount subject to execution of a bond with Surety or Security for a
suitable amount undertaking to refund the excess amount paid, if any.
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A.
In cases where the amount or Rate of Drawback is already fixed for any
goods is found by the exporter that the amount or Rate already determined is
less than four-fifth (4/5) of the duties paid on the materials or components
used in the production or manufacture of the export goods. The exporter should apply in
writing to the Central Government for determination of the amount of Rate of
Drawback within 60 (sixty) days from the date of “Let Export Order” given by the
proper officer of Customs on thee relevant Shipping Bill. The central government may however,
allow a further period of 30 (thirty) days if it is satisfied that the
manufacturer or exporter was prevented by sufficient cause from filing the
application within sixty days.
The amount or rate of drawback
determined in such cases is commonly known as “Special brand Rate of
Drawbacks”. This amount or Rate or
Drawback so determined is applicable to the specified goods exported by a
particular exporter during the particular period as mentioned in the order
issued by the Central government.
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A.
Where an application has been made by the manufacturer or exporter for
determination of rate of Drawback the claim for payment of Drawback should be
made within three months from the date of receipt of communication from the
Government of India regarding determination of Drawback.
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Q5.
What is the procedure for claiming Drawback on the
goods exported by post?
A.
When the goods are exported by Post under claim fro Drawback the outer
packing of the parcel containing the goods should carry among other things the
address of the consignee and also carry in bold letters “DRAWBACK EXPORT”. The exporter should deliver such parcel
to the competent postal authority along with a claim for Drawback in the
prescribed form duly filled in, in quadruplicate. The postal authorities present the
parcel package to the customs. The
customs authorities after due examination of the goods permit onward dispatch of
the parcel/package to the foreign destination. The postal authorities forward the claim
form received from the exporter to the proper officer of customs for processing
and paying the amount of Drawback due to the exporter.
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A.
The Drawback has to be paid within three months from the date of filing
of the claim for payment of such Drawback.
In the case of exports by post, the three months time limit computed from
the date of receipt of the claim by the proper officer of Customs from the
postal authorities. In case the
claim form is incomplete the exporters are informed by the customs of the
deficiency memo within 15 days of receipt of the claim from the postal
authorities. The exporters have to
comply with the requirements specified in deficiency within 30 days of its
receipt and submit to Customs and obtain acknowledgement. The three months time limit is computed
from the date of such acknowledgement.
If the
Drawback is not paid within three months computed, as discussed above, interest
is payable from the date of expiry of three months till the date of payment of
such Drawback.
The rate
of interest payable on delayed payments is 15 percent per annum. (Section 75A of the Customs Act, 1962 read
with Notification
No.32/95-NT(Cus); dated 26.05.1995.)
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Q.7
What is the procedure for claiming ‘Drawback’ when the
goods are exported other than by post?
A.
In the case of exports other than by post the exporter has to file a
Shipping Bill or Bill of Export in the prescribed form with the customs and make
a declaration on such document to the effect that -
(i)
A claim for Drawback under Drawback rules is being made,
(ii)
The duties of Customs and Central Excise have been paid in respect of containers, packing
materials and materials used in the manufacture of the export goods on which
‘Drawback’ is being claimed and that in respect of such containers or materials
no separate claim for rebate of duty under the Central Excise Rules, 1944 has
been or will be made to the Central Excise authorities; and-
(iii)
Furnish a copy of shipment invoice or any other document giving
particulars of description, quantity and value of the goods to be exported.
Where the
amount or rate of drawback as been determine under Rule 6 of Rule 7 of the
Drawback Rules 1995, the following additional declaration has to be made –
a)
There is no change in the manufacturing formula and in the quantum per
unit of the imported materials or components, if any, utilized in the
manufacture of export goods, and
b)
The materials or components, which have been stated in the application
under Rule 6 or Rule 7 to be imported, continue to be so imported and are being
obtained from indigenous source.
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A.
A. Only in the manual system
of filing the Shipping Bills the exporter has to make a separate claim in the
prescribed from within three months from the date of making an order permitting
clearance and loading of goods i.e., the date of ‘Let Export Order’. The three months time limit may be
extended by another three months, by the Assistant Commissioner / Deupty
Commissioner of Customs and a further period of nine months by the Commissioner
of Customs on being satisfied that the exporter was prevented by sufficient
cause from filing his claim within the period of three months.
The
documents to be enclosed to the Drawback claim are –
(i)
Pre-receipt for Drawback claim in the form prescribed by the Commissioner
of Customs
(ii)
Triplicate copy of the Shipping Bill
(iii)
Copy of the Bank certified Invoice;
(iv)
Copy of the packing list;
(v)
Copy of Bill of Lading/Airway Bill;
(vi)
Copy of AR-4 form, whenever
applicable
(vii)
Insurance certificate where necessary
(viii)
Copy of test report where the goods have been subjected to test.
(ix)
Copy of communication regarding rate of drawback where the drawback
claims for a rate determined by the Central Government under Rule 6 or Rule 7 of
the Drawback Rules.
(x)
Declaration to be filed by the exporter under drawback rules
(xi)
The proper officer may specify any other documents as required .
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A
Yes. There is a provision to
pay interest, if the amount of Drawback is not paid within a periods of three
months from the date of filing a claim by the exporter, for the period from the
date of expiry of three months till the payment of drawback.
The three
months time limit has to be computed from the date of affixing the date receipt
stamp by the customs on the claims, which are complete in all respects, for
which an acknowledgement is issued by the Customs.
In case
the claim is incomplete, the same shall be returned to the claimant with a
deficiency memo in the prescribed form within 15 days of submission of the
claim. The exporter has to comply with the requirements specified in the
deficiency memo within 30 days from the date of receipt of deficiency memo and
the date of receipt of such completed claim is taken to compute the thee months
time limit.
The rate
of interest payable on delayed payment of Drawback is 15 % per annum
(Section 75A of the Customs Act
1962 read with Notification no
32/95 NT (Cus) dated 26.5.96)
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A
Yes. The exporter may file a
claim with the proper officer of customs within three months from the date of
receipt of the order so passed by the Commissioner (Appeals), Central Govt., or
Court as the case may be.
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A
Where an erroneous or excess payment of ‘Drawback’ and interest has been
paid the proper officer of customs issues a demand notice for recovery of such
erroneous or excess payment. The
claimant has to pay back such excess amount within three months from the date of
receipt of the demand notice. If
the amount is not paid within three months, interest is payable from the date of
expiry of three months till the amount is recovered by the department.
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A
In case of where the amount of Drawback has been paid but the sale
proceeds in respect of such export goods have not been realized the Department
initiates action to recover the amount of Drawback paid. The following procedure is prescribed to
affect such recovery.
1)
Where an amount of drawback has been paid to an exporter or a person
authorized by him (hereinafter referred to as the claimant) but the sale
proceeds in respect of such export goods have not been realized by or on behalf
of the exporter in India within the period allowed under the Foreign Exchange Regulation Act, 1973, (46 of
1973) including any extension of such period, such drawbacks
shall be recovered in the manner specified below.
2)
On receipt of relevant information from the Reserve Bank of India, the
Assistant Commissioner / Deupty Commissioner of Customs shall cause notice to be
issued to the exporter for production of evidence of realization of export
proceeds within a period of thirty days from the date of receipt of such notice
and where the exporter does not produce such evidence within the said period of
thirty days the Assistant Commissioner / Deputy Commissioner of Customs shall
pass an order to recover the amount of Drawback paid to the claimant and the
exporter shall repay the amount so demanded within sixty days of the receipt of
the said order;
Provided
that where a part of the sale proceeds has been realized, the amount of drawback
to be recovered shall be the amount equal to that portion of the amount of
drawback paid which bears the same proportion as the portion of the sale
proceeds not realized bears to the total amount of sale proceeds:
3)
Where the exporter fails to repay the amount under sub-rule (2) within
the said period of sixty days referred to in sub-rule(2), it shall be recovered
in the manner laid down in rule 16.
4)
Where the sale proceeds are realized by the exporter after the amount of
drawback has been recovered from him under sub-rule (2) or sub rule (3) and the
export produces evidence about such realization within one year from the date of
such recovery of the amount of drawback, the amount of drawback so recovered
shall be repaid by the Assistant Commissioner / Deputy Commissioner to the
claimant
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Q. 13. What is the procedure for claiming drawback under the EDI
system?
A.
Under the EDI system there is no
need for filing separate drawback claims. In the EDI system the exporter are
required to open their accounts with the Bank nominated by the Custom
Houses. This has to be done to
enable direct credit of drawback amount to their accounts, obviating the need
for issue of cheques.
For
export of goods under claim for drawback, the exporters will file S.D.F declaration
in Annexure B
in lieu of GR –1 FORM. The declaration in Annexure C
would also be filed when the export goods are presented at the Export shed for
examination and Let export. In
addition they should file a declaration if any in the appendices applicable to
the goods mentioned in the Public Notices issued by the Customs Houses for
processing Shipping Bills under the EDI system.
The rates of drawback under
S.S Nos. are dependent upon conditions mentioned against them in the Drawback
Schedule. To enable the EDI system
to process the claims correctly exporters are advised to give the correct Sl.No.
of relevant appendix applicable to their case. If the relevant declarations are not
filed along with the Shipping Bill the system will not process the drawback
claims. The exporters are therefore
advised to file the declaration along with the Shipping Bills.
After actual export of the
goods. The drawback claims will be processed through the system on first come
first served basis. The status of
Shipping Bills and sanction of drawback claim can be ascertained from the query
counter set up at the Service centre.
If any query has been raised or deficiency noticed, the same will be
shown on the terminal provided there.
The exporter or his authorised representative may obtain a printout of
the query/deficiency from the Service Centre if he so desires. The claim will come in Que. of the
system as soon the reply is entered.
Shipping Bills in respect of goods under
claim for drawback against brand rates would also be processed in the same
manner, except that drawback would be sanctioned only after the original brand
letter is produced to AC Export and is entered in the system. The exporter should specify the S.S No
98.01 for such provisional claim
All the claims sanctioned on a
particular day will be enumerated in a scroll and transferred to the Nominated
Bank through the system. The Bank
will credit the drawback amount in their respective accounts of the exporters on
the next day. Bank will send a
fortnightly statement to the exporters of such credits made in their accounts.
The
steamer agents will transfer the EGM electronically to the system so that the
physical Export of goods is confirmed.
The system will process the claims only on receipt of the EGM.
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Q.14 What is the drawback under Section 74 of the customs Act
1962?
A.
When any goods imported on payment of duty are re-exported, the amount of
duty paid on such goods at the time of import is refunded. Such refund is known as Drawback under
Section 74 of The Customs Act 1962.
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A.
No. Full amount of duty paid
on importation is not refundable, when such goods re-exported. If the goods where not taken into use
after importation, 98 percent of
the amount of duty paid at the time of import is refundable as
Drawback. However, if the goods
were taken into use after importation an before they were re-exported, Drawback
is paid taking into consideration the period of usage of such goods,
depreciation in value and other relevant circumstances. The Government fixes the rate of
Drawback in such cases by issue of notification.
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Q.16 What is the procedure for claiming Drawback on the goods
re-exported by post?
A.
Where the goods are to be re-exported by post under a claim for drawback
the outer package of the parcel containing the goods should carry among other
things the address of the Consignee and also carry in bold letter “drawback
export”. The exporter should
deliver such parcel to the competent postal authority along with a claim for
drawback n the prescribed form duly filled, in, quadruplicate. The postal authorities preset the
parcel/package to the customs authorities for examination. The customs authorities after due
examination of the goods permit onward despatch of the parcel/package to the
foreign destination. The postal
authorities forward the claim form received from the exporter to the proper
officer of customs for processing and paying the amount of drawback due to the
exporter.
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A.
The drawback has to be paid within three months from the date of filing
claim for payment of such drawback.
In
case of export by post the
three months time limit is computed from the date of receipt of the claim by the
proper officer of customs from the postal authorities. In case, the claim from is incomplete,
the exporters are informed by the customs of the deficiency within fifteen days
of receipt of the claim from the postal authorities. The exporters have to comply with the
requirements specified within 30 days of the receipt of the deficiency memo and
obtain an acknowledgement. The
three months time limit is computed from the date of such acknowledgement.
If the
drawback is not paid within three months computed as discussed above interest is
payable from the date of expiry of three months till the date of payment of such
drawback. The rate of interest
payable on delayed payment of drawback is 15 per cent per annum. (Section 75A of
the Customs Act, 1962 read with NotificationnNo.32/95 Nt. (Cus) dated
26.5.95)
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Q.18 What is the procedure for claiming drawback when the goods are
re-exported other than by post?
A
In the case of re-exports other than by post the exporter has to file a
Shipping Bill or Bill of Export in the prescribed form with the Customs and make
a declaration on such document to the effect that –
i)
The export is being made under a claim for drawback under Section 74 of
the Customs Act.
ii)
That the duties of customs were paid on the goods imported.
iii)
The goods were not taken into use after importation.
OR
The goods
were taken into use.
The
exporter should also furnish to the customs a copy of the Bill of Entry or any
other prescribed document against which the goods were cleared on impo9rtaition,
import invoice, documentary evidence of payment of duty, export invoice, packing
list and permission from the Reserve bank of India to re-export the goods,
wherever necessary.
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A.
The exporter has to make a separate claim in the prescribed form, within
three months from the date of order permitting clearance and loading of goods
for export i.e., the date of Let Export Order”. The three months time limit may be
extended by further three months by the Assistant Commissioner of Customs, if he
is satisfied that the exporter was prevented by sufficient cause to file his
claim within three months period.
The exporter has to enclose the following documents to the drawback
claim.
a)
Triplicate copy of the Shipping Bill bearing examination report recorded
by the proper officer of customs at the time of export.
b)
Copy of Bill of Entry or any other prescribed document against which
goods were cleared on importation.
c)
Import Invoice.
d)
Evidence of payment of duty at the time of importation o goods.
e)
Permission from the Reserve bank of India for re-export of goods,
wherever necessary.
f)
Export invoice and packing list.
g)
Copy of Bill of Lading or Airway Bill
h)
Any other documents that may be called for by the proper officer of
customs.
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A.
A. Only in the manual system
of filing the Shipping Bills the exporter has to make a separate claim in the
prescribed from within three months from the date of making an order permitting
clearance and loading of goods i.e., the date of ‘Let Export Order’. The three months time limit may be
extended by another three months, by the Assistant Commissioner / Deupty
Commissioner of Customs and a further period of nine months by the Commissioner
of Customs on being satisfied that the exporter was prevented by sufficient
cause from filing his claim within the period of three months.
The
documents to be enclosed to the Drawback claim are –
(i)
Pre-receipt for Drawback claim in the form prescribed by the Commissioner
of Customs
(ii)
Triplicate copy of the Shipping Bill
(iii)
Copy of the Bank certified Invoice;
(iv)
Copy of the packing list;
(v)
Copy of Bill of Lading/Airway Bill;
(vi)
Copy of AR-4 form, whenever
applicable
(vii)
Insurance certificate where necessary
(viii)
Copy of test report where the goods have been subjected to test.
(ix)
Copy of communication regarding rate of drawback where the drawback
claims for a rate determined by the Central Government under Rule 6 or Rule 7 of
the Drawback Rules.
(x)
Declaration to be filed by the exporter under drawback rules
(xi)
The proper officer may specify any other documents as required .
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A
Yes. There is a provision to
pay interest, if the amount of Drawback is not paid within a periods of three
months from the date of filing a claim by the exporter, for the period from the
date of expiry of three months till the payment of drawback.
The three
months time limit has to be computed from the date of affixing the date receipt
stamp by the customs on the claims, which are complete in all respects, for
which an acknowledgement is issued by the Customs.
In case
the claim is incomplete, the same shall be returned to the claimant with a
deficiency memo in the prescribed form within 15 days of submission of the
claim. The exporter has to comply with the requirements specified in the
deficiency memo within 30 days from the date of receipt of deficiency memo and
the date of receipt of such completed claim is taken to compute the thee months
time limit.
The rate
of interest payable on delayed payment of Drawback is 15 % per annum
(Section 75A of the Customs Act
1962 read with Notification no
32/95 NT (Cus) dated 26.5.96)
|
A
Yes. The exporter may file a
claim with the proper officer of customs within three months from the date of
receipt of the order so passed by the Commissioner (Appeals), Central Govt., or
Court as the case may be.
|
A
Where an erroneous or excess payment of ‘Drawback’ and interest has been
paid the proper officer of customs issues a demand notice for recovery of such
erroneous or excess payment. The
claimant has to pay back such excess amount within three months from the date of
receipt of the demand notice. If
the amount is not paid within three months, interest is payable from the date of
expiry of three months till the amount is recovered by the department.
|
A
In case of where the amount of Drawback has been paid but the sale
proceeds in respect of such export goods have not been realized the Department
initiates action to recover the amount of Drawback paid. The following procedure is prescribed to
affect such recovery.
1)
Where an amount of drawback has been paid to an exporter or a person
authorized by him (hereinafter referred to as the claimant) but the sale
proceeds in respect of such export goods have not been realized by or on behalf
of the exporter in India within the period allowed under the Foreign Exchange Regulation Act, 1973, (46 of
1973) including any extension of such period, such drawbacks
shall be recovered in the manner specified below.
2)
On receipt of relevant information from the Reserve Bank of India, the
Assistant Commissioner / Deupty Commissioner of Customs shall cause notice to be
issued to the exporter for production of evidence of realization of export
proceeds within a period of thirty days from the date of receipt of such notice
and where the exporter does not produce such evidence within the said period of
thirty days the Assistant Commissioner / Deputy Commissioner of Customs shall
pass an order to recover the amount of Drawback paid to the claimant and the
exporter shall repay the amount so demanded within sixty days of the receipt of
the said order;
Provided
that where a part of the sale proceeds has been realized, the amount of drawback
to be recovered shall be the amount equal to that portion of the amount of
drawback paid which bears the same proportion as the portion of the sale
proceeds not realized bears to the total amount of sale proceeds:
3)
Where the exporter fails to repay the amount under sub-rule (2) within
the said period of sixty days referred to in sub-rule(2), it shall be recovered
in the manner laid down in rule 16.
4)
Where the sale proceeds are realized by the exporter after the amount of
drawback has been recovered from him under sub-rule (2) or sub rule (3) and the
export produces evidence about such realization within one year from the date of
such recovery of the amount of drawback, the amount of drawback so recovered
shall be repaid by the Assistant Commissioner / Deputy Commissioner to the
claimant
|
Q. 13. What is the procedure for claiming drawback under the EDI
system?
A.
Under the EDI system there is no
need for filing separate drawback claims. In the EDI system the exporter are
required to open their accounts with the Bank nominated by the Custom
Houses. This has to be done to
enable direct credit of drawback amount to their accounts, obviating the need
for issue of cheques.
For
export of goods under claim for drawback, the exporters will file S.D.F declaration
in Annexure B
in lieu of GR –1 FORM. The declaration in Annexure C
would also be filed when the export goods are presented at the Export shed for
examination and Let export. In
addition they should file a declaration if any in the appendices applicable to
the goods mentioned in the Public Notices issued by the Customs Houses for
processing Shipping Bills under the EDI system.
The rates of drawback under
S.S Nos. are dependent upon conditions mentioned against them in the Drawback
Schedule. To enable the EDI system
to process the claims correctly exporters are advised to give the correct Sl.No.
of relevant appendix applicable to their case. If the relevant declarations are not
filed along with the Shipping Bill the system will not process the drawback
claims. The exporters are therefore
advised to file the declaration along with the Shipping Bills.
After actual export of the
goods. The drawback claims will be processed through the system on first come
first served basis. The status of
Shipping Bills and sanction of drawback claim can be ascertained from the query
counter set up at the Service centre.
If any query has been raised or deficiency noticed, the same will be
shown on the terminal provided there.
The exporter or his authorised representative may obtain a printout of
the query/deficiency from the Service Centre if he so desires. The claim will come in Que. of the
system as soon the reply is entered.
Shipping Bills in respect of goods under
claim for drawback against brand rates would also be processed in the same
manner, except that drawback would be sanctioned only after the original brand
letter is produced to AC Export and is entered in the system. The exporter should specify the S.S No
98.01 for such provisional claim
All the claims sanctioned on a
particular day will be enumerated in a scroll and transferred to the Nominated
Bank through the system. The Bank
will credit the drawback amount in their respective accounts of the exporters on
the next day. Bank will send a
fortnightly statement to the exporters of such credits made in their accounts.
The
steamer agents will transfer the EGM electronically to the system so that the
physical Export of goods is confirmed.
The system will process the claims only on receipt of the EGM.
|
Q.14 What is the drawback under Section 74 of the customs Act
1962?
A.
When any goods imported on payment of duty are re-exported, the amount of
duty paid on such goods at the time of import is refunded. Such refund is known as Drawback under
Section 74 of The Customs Act 1962.
|
A.
No. Full amount of duty paid
on importation is not refundable, when such goods re-exported. If the goods where not taken into use
after importation, 98 percent of
the amount of duty paid at the time of import is refundable as
Drawback. However, if the goods
were taken into use after importation an before they were re-exported, Drawback
is paid taking into consideration the period of usage of such goods,
depreciation in value and other relevant circumstances. The Government fixes the rate of
Drawback in such cases by issue of notification.
|
Q.16 What is the procedure for claiming Drawback on the goods
re-exported by post?
A.
Where the goods are to be re-exported by post under a claim for drawback
the outer package of the parcel containing the goods should carry among other
things the address of the Consignee and also carry in bold letter “drawback
export”. The exporter should
deliver such parcel to the competent postal authority along with a claim for
drawback n the prescribed form duly filled, in, quadruplicate. The postal authorities preset the
parcel/package to the customs authorities for examination. The customs authorities after due
examination of the goods permit onward despatch of the parcel/package to the
foreign destination. The postal
authorities forward the claim form received from the exporter to the proper
officer of customs for processing and paying the amount of drawback due to the
exporter.
|
A.
The drawback has to be paid within three months from the date of filing
claim for payment of such drawback.
In
case of export by post the
three months time limit is computed from the date of receipt of the claim by the
proper officer of customs from the postal authorities. In case, the claim from is incomplete,
the exporters are informed by the customs of the deficiency within fifteen days
of receipt of the claim from the postal authorities. The exporters have to comply with the
requirements specified within 30 days of the receipt of the deficiency memo and
obtain an acknowledgement. The
three months time limit is computed from the date of such acknowledgement.
If the
drawback is not paid within three months computed as discussed above interest is
payable from the date of expiry of three months till the date of payment of such
drawback. The rate of interest
payable on delayed payment of drawback is 15 per cent per annum. (Section 75A of
the Customs Act, 1962 read with NotificationnNo.32/95 Nt. (Cus) dated
26.5.95)
|
Q.18 What is the procedure for claiming drawback when the goods are
re-exported other than by post?
A
In the case of re-exports other than by post the exporter has to file a
Shipping Bill or Bill of Export in the prescribed form with the Customs and make
a declaration on such document to the effect that –
i)
The export is being made under a claim for drawback under Section 74 of
the Customs Act.
ii)
That the duties of customs were paid on the goods imported.
iii)
The goods were not taken into use after importation.
OR
The goods
were taken into use.
The
exporter should also furnish to the customs a copy of the Bill of Entry or any
other prescribed document against which the goods were cleared on impo9rtaition,
import invoice, documentary evidence of payment of duty, export invoice, packing
list and permission from the Reserve bank of India to re-export the goods,
wherever necessary.
|
A.
The exporter has to make a separate claim in the prescribed form, within
three months from the date of order permitting clearance and loading of goods
for export i.e., the date of Let Export Order”. The three months time limit may be
extended by further three months by the Assistant Commissioner of Customs, if he
is satisfied that the exporter was prevented by sufficient cause to file his
claim within three months period.
The exporter has to enclose the following documents to the drawback
claim.
a)
Triplicate copy of the Shipping Bill bearing examination report recorded
by the proper officer of customs at the time of export.
b)
Copy of Bill of Entry or any other prescribed document against which
goods were cleared on importation.
c)
Import Invoice.
d)
Evidence of payment of duty at the time of importation o goods.
e)
Permission from the Reserve bank of India for re-export of goods,
wherever necessary.
f)
Export invoice and packing list.
g)
Copy of Bill of Lading or Airway Bill
h)
Any other documents that may be called for by the proper officer of
customs.
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