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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 88/2017-CUSTOMS (N.T.)
New Delhi, the 21st September, 2017
G.S.R. (E).In exercise of the powers conferred by section 75 of the Customs
Act, 1962 (52 of 1962) and section 37 of the Central Excise Act, 1944 (1 of
1944), the Central Government hereby makes the following rules, namely:-
1. Short title, extent and commencement.-
(1) These rules may be called the Customs and Central Excise Duties Drawback
Rules, 2017.
(2) They extend to the whole of India.
(3) They shall come into force on the 1 st day of October, 2017.
2. Definitions.- In these rules, unless the context otherwise requires, -
(a) “drawback” in relation to any goods manufactured in India and exported,
means the rebate of duty excluding integrated tax leviable under sub-section (7)
and compensation cess leviable under subsection (9) respectively of section 3 of
the Customs Tariff Act, 1975 (51 of 1975) chargeable on any imported materials
or excisable materials used in the manufacture of such goods;
(b) “excisable material” means any material produced or manufactured in India
subject to a duty of excise under the Central Excise Act, 1944 (1 of 1944);
(c) “export”, with its grammatical variations and cognate expressions, means
taking out of India to a place outside India or taking out from a place in
Domestic Tariff Area (DTA) to a special economic zone and includes loading of
provisions or store or equipment for use on board a vessel or aircraft
proceeding to a foreign port;
(d) “imported material” means any material imported into India and on which
duty is chargeable under the Customs Act, 1962 (52 of 1962);
(e) “manufacture” includes processing of or any other operation carried out
on goods, and the term manufacturer shall be construed accordingly;
(f) “tax invoice” means the tax invoice referred to in section 31 of the
Central Goods and Services Tax Act, 2017 (12 of 2017).
3. Drawback.– (1) Subject to the provisions of –
(a) the Customs Act, 1962 (52 of 1962) and the rules made thereunder;
(b) the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder;
and
(c) these rules, a drawback may be allowed on the export of goods at such
amount, or at such rates, as may be determined by the Central Government :
Provided that where any goods are produced or manufactured from imported
materials or excisable materials, on some of which only the duty chargeable
thereon has been paid and not on the rest, or only a part of the duty chargeable
has been paid; or the duty paid has been rebated or refunded in whole or in part
or given as credit, under any of the provisions of the Customs Act, 1962 (52 of
1962) and the rules made thereunder, or of the Central Excise Act, 1944 (1 of
1944) and the rules made thereunder, the drawback admissible on the said goods
shall be reduced taking into account the lesser duty paid or the rebate, refund
or credit obtained :
Provided further that no drawback shall be allowed –
(i) if the said goods, except tea chests used as packing material for export
of blended tea, have been taken into use after manufacture;
(ii) if the said goods are produced or manufactured, using imported materials
or excisable materials in respect of which duties have not been paid;
(iii) on jute batching oil used in the manufacture of export goods, namely,
jute (including Bimlipatam jute or mesta fibre) yarn, twist, twine, thread,
cords and ropes;
(iv) if the said goods, being packing materials have been used in or in
relation to the export of -
(A) jute yarn (including Bimlipatam jute or mesta fibre), twist, twine,
thread and ropes in which jute yarn predominates in weight;
(B) jute fabrics (including Bimlipatam jute or mesta fibre), in which jute
predominates in weight;
(C)jute manufactures not elsewhere specified (including Bimlipatam jute or
mesta fibre) in which jute predominates in weight.
(2) In determining the amount or rate of drawback under this rule, the
Central Government shall have regard to, -
(a) the average quantity or value of each class or description of the
materials from which a particular class of goods is ordinarily produced or
manufactured in India;
(b) the average quantity or value of the imported materials or excisable
materials used for production or manufacture in India of a particular class of
goods;
(c) the average amount of duties paid on imported materials or excisable
materials used in the manufacture of semis, components and intermediate products
which are used in the manufacture of goods;
(d) the average amount of duties paid on materials wasted in the process of
manufacture and catalytic agents:
Provided that if any such waste or catalytic agent is re-used in any process
of manufacture or is sold, the average amount of duties on the waste or
catalytic agent re-used or sold shall also be deducted;
(e) the average amount of duties paid on imported materials or excisable
materials used for containing or, packing the export goods;
(f) any other information which the Central Government may consider relevant
or useful for the purpose.
4. Revision of rates.- The Central Government may revise amount or rates
determined under rule 3.
5. Determination of date from which the amount or rate of drawback is to come
into force and the effective date for application of amount or rate of
drawback.–
the effective date for application of amount or rate of drawback.– (1) The
Central Government may specify the period upto which any amount or rate of
drawback determined under rule 3 or revised under rule 4, as the case may be,
shall be in force.
(2) Where the amount or rate of drawback is allowed with retrospective
effect, such amount or rate shall be allowed from such date as may be specified
by the Central Government by notification in the Official Gazette which shall
not be earlier than the date of changes in the rates of duty on inputs used in
the export goods.
(3) The provisions of section 16, or sub-section (2) of section 83, of the
Customs Act, 1962 (52 of 1962) shall determine the amount or rate of drawback
applicable to any goods exported under these rules.
6. Cases where amount or rate of drawback has not been determined.-
(1)(a) Where no amount or rate of drawback has been determined in respect of
any goods, any exporter of such goods may, within three months from the date
relevant for the applicability of the amount or rate of drawback in terms of
sub-rule (3) of rule 5, apply to the Principal Commissioner of Customs or
Commissioner of Customs, as the case may be, having jurisdiction over the place
of export, for determination of the amount or rate of drawback thereof stating
all the relevant facts including the proportion in which the materials or
components are used in the production or manufacture of goods and the duties
paid on such materials or components:
Provided that
(i) in case an exporter is exporting the aforesaid goods from more than one
place of export, he shall apply to the Principal Commissioner or Commissioner of
Customs, having jurisdiction over any one of the said places of export;
(ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs,
as the case may be, may extend the aforesaid period of three months by a period
of three months and the Principal Commissioner of Customs or Commissioner of
Customs, as the case may be, may further extend the period by a period of six
months;
(iii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs
or Principal Commissioner of Customs or Commissioner of Customs, as the case may
be, may, on an application and after making such enquiry as he thinks fit, grant
extension or refuse to grant extension after recording in writing the reasons
for such refusal;
(iv) an application fee equivalent to 1% of the FOB value of exports or one
thousand rupees whichever is less, shall be payable for applying for grant of
extension to the Assistant Commissioner of Customs or Deputy Commissioner of
Customs, as the case may be and an application fee of 2% of the FOB value or two
thousand rupees whichever is less, shall be payable for applying for grant of
extension to the Principal Commissioner of Customs or Commissioner of Customs,
as the case may be.
(b) On receipt of an application under clause (a), the Principal Commissioner
of Customs or Commissioner of Customs, as the case may be, shall, after making
or causing to be made such inquiry as it deems fit, determine the amount or rate
of drawback in respect of such goods.
(2)(a) Where an exporter desires that he may be granted drawback
provisionally, he may, while making an application under clause (a) of sub-rule
(1) apply to the Principal Commissioner of Customs or Commissioner of Customs,
as the case may be, that a provisional amount be granted to him towards drawback
on the export of such goods pending determination of the amount or rate of
drawback under clause (b) of that sub-rule.
(b) The Principal Commissioner of Customs or Commissioner of Customs, as the
case may be, may, after considering the application, allow provisionally payment
of an amount not exceeding the amount claimed by the exporter in respect of such
export:
Provided that the Principal Commissioner of Customs or Commissioner of
Customs, as the case may be, may, for the purpose of allowing provisional
payment of drawback in respect of such export, require the exporter to enter
into a general bond for such amount, and subject to such conditions, as he may
direct; or to enter into a bond for an amount not exceeding the full amount
claimed by such exporter as drawback in respect of a particular consignment and
binding himself, -
(i) to refund the amount so allowed provisionally, if for any reason, it is
found that the duty drawback was not admissible; or
(ii) to refund the excess, if any, paid to such exporter provisionally if it
is found that a lower amount was payable as duty drawback:
Provided further that when the amount or rate of drawback payable on such
goods is finally determined, the amount provisionally paid to such exporter
shall be adjusted against the drawback finally payable and if the amount so
adjusted is in excess or falls short of the drawback finally payable, such
exporter shall repay to the Principal Commissioner of Customs or Commissioner of
Customs, as the case may be, the excess or be entitled to the deficiency, as the
case may be.
(c) The bond referred to in clause (b) may be with such surety or security as
the Principal Commissioner of Customs or Commissioner of Customs, as the case
may be, may direct.
(3) Where the Central Government considers it necessary so to do, it may,–
(a) revoke the rate of drawback or amount of drawback, determined under
clause (b) of sub-rule (1) by the Principal Commissioner of Customs or
Commissioner of Customs, as the case may be; or
(b) direct the Principal Commissioner of Customs or Commissioner of Customs,
as the case may be, to withdraw the rate of drawback or amount of drawback
determined.
Explanation.- For the purpose of this rule, “place of export” means customs
station or any other place appointed for loading of export goods under section 7
of the Customs Act, 1962 (52 of 1962) from where the exporter has exported the
goods or intends to export the goods in respect of which determination of amount
or rate of drawback is sought.
7. Cases where amount or rate of drawback determined is low.–
(1) Where, in respect of any goods, the exporter finds that the amount or
rate of drawback determined under rule 3 or, as the case may be, revised under
rule 4, for the class of goods is less than eighty per cent. of the duties paid
on the materials or components used in the production or manufacture of the said
goods, he may, except where a claim for drawback under rule 3 or rule 4 has been
made, within three months from the date relevant for the applicability of the
amount or rate of drawback in terms of sub-rule (3) of rule 5, make an
application to the Principal Commissioner of Customs or Commissioner of Customs,
as the case may be, having jurisdiction over the place of export, for
determination of the amount or rate of drawback thereof stating all relevant
facts including the proportion in which the materials or components are used in
the production or manufacture of goods and the duties paid on such materials or
components:
Provided that -
(i) in case an exporter is exporting the aforesaid goods from more than one
place of export, he shall apply to the Principal Commissioner or Commissioner of
Customs, having jurisdiction over any one of the said places of export;
(ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs,
as the case may be, may extend the aforesaid period of three months by a period
of three months and that the Principal Commissioner of Customs or Commissioner
of Customs, as the case may be, may further extend the period by a period of six
months;
(iii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs
or Principal Commissioner of Customs or Commissioner of Customs, as the case may
be, may, on an application and after making such enquiry as he thinks fit, grant
extension or refuse to grant extension after recording in writing the reasons
for such refusal;
(iv) an application fee equivalent to 1% of the FOB value of exports or one
thousand rupees whichever is less, shall be payable for applying for grant of
extension to the Assistant Commissioner of Customs or Deputy Commissioner of
Customs, as the case may be and an application fee of 2% of the FOB value or two
thousand rupees whichever is less, shall be payable for applying for grant of
extension by the Principal Commissioner of Customs or Commissioner of Customs,
as the case may be.
(2) On receipt of the application referred to in sub-rule (1), the Principal
Commissioner of Customs or Commissioner of Customs, as the case may be, may,
after making or causing to be made such inquiry as it deems fit, allow payment
of drawback to such exporter at such amount or at such rate as may be determined
to be appropriate, if the amount or rate of drawback determined under rule 3 or,
as the case may be, revised under rule 4, is in fact less than eighty per cent.
of such amount or rate determined under this sub-rule.
(3) Provisional drawback amount, as may be specified by the Central
Government, shall be paid by the proper officer of Customs and where the
exporter desires that he may be granted further drawback provisionally, he may,
while making an application under sub-rule (1), apply to the Principal
Commissioner of Customs or Commissioner of Customs, as the case may be, in this
behalf in the manner as has been provided in clause (a) of sub-rule (2) of rule
6 for the application made under that rule along with details of provisional
drawback already paid and the grant of further provisional drawback shall be
considered in the manner and subject to the conditions specified in clauses (b)
and (c) of sub-rule (2), and sub-rule (3) of rule 6, subject to the condition
that bond required to be executed by the claimant shall only be for the
difference between amount or rate of drawback determined under rule 3 or, as the
case may be, revised under rule 4 by the Central Government and the provisional
drawback authorised by the Principal Commissioner of Customs or Commissioner of
Customs, as the case may be, under this rule.
(4) Where the Central Government considers it necessary so to do, it may,–
(a) revoke the rate of drawback or amount of drawback determined under
sub-rule (2) by the Principal Commissioner of Customs or Commissioner of
Customs, as the case may be; or
(b) direct the Principal Commissioner of Customs or the Commissioner of
Customs, as the case may be, to withdraw the rate of drawback or amount of
drawback determined.
Explanation.- For the purpose of this rule, “place of export” means customs
station or any other place appointed for loading of export goods under section 7
of the Customs Act, 1962 (52 of 1962) from where the exporter has exported the
goods or intends to export the goods in respect of which determination of amount
or rate of drawback is sought.
8. Cases where no amount or rate of drawback is to be determined.– No amount
or rate of drawback shall be determined in respect of any goods or class of
goods under rule 6 or rule 7, as the case may be, if the export value of each of
such goods or class of goods in the bill of export or shipping bill is less than
the value of the imported materials used in the manufacture of such goods or
class of goods, or is not more than such percentage of the value of the imported
materials used in the manufacture of such goods or class of goods as the Central
Government may, by notification in the Official Gazette, specify in this behalf.
9. Upper Limit of Drawback amount or rate.- The drawback amount or rate
determined under rule 3 shall not exceed one third of the market price of the
export product.
10. Power to require submission of information and documents.- For the
purpose of –
(a) determining the class or description of materials or components used in
the production or manufacture of goods or for determining the amount of duty
paid on such materials or components; or
(b) verifying the correctness or otherwise of any information furnished by
any manufacturer or exporter or other persons in connection with the
determination of the amount or rate of drawback; or
(c) verifying the correctness or otherwise of any claim for drawback; or
(d) obtaining any other information considered by the Principal Commissioner
of Customs or Commissioner of Customs, as the case may be, to be relevant or
useful, any officer of the Central Government specially authorised in this
behalf by an Assistant Commissioner of Customs or Deputy Commissioner of
Customs, as the case may be, may require any manufacturer or exporter of goods
or any other person likely to be in possession of the same to furnish such
information and to produce such books of account and other documents as are
considered necessary by such officer.
11. Access to manufactory.- Whenever an officer of the Central Government
specially authorised in this behalf by an Assistant Commissioner of Customs or
Deputy Commissioner of Customs, as the case may be, considers it necessary, the
manufacturer shall give access at all reasonable times to the officer so
authorised to every part of the premises in which the goods are manufactured, so
as to enable the said officer to verify by inspection the process of, and the
materials or components used for the manufacture of such goods, or otherwise the
entitlement of the goods for drawback or for a particular amount or rate of
drawback under these rules.
12. Procedure for claiming drawback on goods exported by post.–
(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, alongwith
the parcel or package, a claim in the Form at Annexure I, in quadruplicate, duly
filled in.
(2) The date of receipt of the aforesaid claim form by the proper officer of
Customs from the postal authorities shall be deemed to be date of filing of
drawback claim by the exporter for the purpose of section 75A and an intimation
of the same shall be given by the proper officer of Customs to the exporter in
such form as the Principal Commissioner of Customs or Commissioner of Customs,
as the case may be, may prescribe.
(3) In case the aforesaid claim form is not complete in all respects, the
exporter shall be informed of the deficiencies therein within fifteen days of
its receipt from postal authorities by a deficiency memo in the form prescribed
by the Principal Commissioner of Customs or Commissioner of Customs, as the case
may be, and such claim shall be deemed not to have been received for the purpose
of subrule (2).
(4) When the exporter complies with the requirements specified in the
deficiency memo within thirty days of its return, he shall be issued an
acknowledgement by the proper officer in the form prescribed by the Principal
Commissioner of Customs or Commissioner of Customs, as the case may be, and the
date of such acknowledgement shall be deemed to be date of filing the claim for
the purpose of section 75A.
13. Statement/Declaration to be made on exports other than by Post.–
(1) In the case of exports other than by post, the exporters shall at the
time of export of the goods –
(a) state on the shipping bill or bill of export, the description, quantity
and such other particulars as are necessary for deciding whether the goods are
entitled to drawback, and if so, at what rate or rates and make a declaration on
the relevant shipping bill or bill of export that-
(i) a claim for drawback under these rules is being made;
(ii) in respect of duties of Customs and Central Excise paid on containers,
packing materials and materials used in the manufacture of the export goods on
which drawback is claimed, no separate claim for rebate of duty under the
Central Excise Rules, 2002 or any other law has been or will be made to the
Central excise authorities:
Provided that if the Principal Commissioner of Customs or Commissioner of
Customs, as the case may be, is satisfied that the exporter or his authorised
agent has, for reasons beyond his control, failed to comply with the provisions
of this clause, he may, after considering the representation, if any, made by
such exporter or his authorised agent, and for reasons to be recorded, exempt
such exporter or his authorised agent from the provisions of this clause;
(b) furnish to the proper officer of Customs, a copy of shipment invoice or
any other document giving particulars of the description, quantity and value of
the goods to be exported.
(2) Where the amount or rate of drawback has been determined under rule 6 or
rule 7, the exporter shall make an additional declaration on the relevant
shipping bill or bill of export that –
(a) there is no change in the manufacturing formula and in the quantum per
unit of the imported materials or components, if any, utilised 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 have been imported, continue to be so imported and are
not being obtained from indigenous sources.
14. Manner and time for claiming drawback on goods exported other than by
post.-
(1) Electronic shipping bill in Electronic Data Interchange (EDI) under the
claim of drawback or triplicate copy of the shipping bill for export of goods
under a claim of drawback shall be deemed to be a claim for drawback filed on
the date on which the proper officer of Customs makes an order permitting
clearance and loading of goods for exportation under section 51 and said claim
for drawback shall be retained by the proper officer making such order.
(2) The said claim for drawback should be accompanied by the following
documents, namely:-
(i) copy of export contract or letter of credit, as the case may be;
(ii) copy of ARE-1, wherever applicable;
(iii) insurance certificate, wherever necessary; and
(iv) copy of communication regarding rate of drawback where the drawback
claim is for a rate determined by the Principal Commissioner of Customs or
Commissioner of Customs, as the case may be, under rule 6 or rule 7 of these
rules.
(3)(a) If the said claim for drawback is incomplete in any material
particulars or is without the documents specified in sub-rule (2), shall be
returned to the claimant with a deficiency memo in the form prescribed by the
Principal Commissioner of Customs or Commissioner of Customs, as the case may
be, within 10 days and shall be deemed not to have been filed for the purpose of
section 75A.
(b) where the exporter resubmits the claim for drawback after complying with
the requirements specified in the deficiency memo, the same will be treated as a
claim filed under sub-rule (1) for the purpose of section 75A.
(4) For computing the period of one month prescribed under section 75A for
payment of drawback to the claimant, the time taken in testing of the export
goods, not more than one month, shall be excluded.
15. Payment of drawback and interest.–
(1) The drawback under these rules and interest, if any, shall be paid by the
proper officer of Customs to the exporter or to the agent specially authorised
by the exporter to receive the said amount of drawback and interest.
(2) The officer of Customs may combine one or more claims for the purpose of
payment of drawback and interest, if any, as well as adjustment of any amount of
drawback and interest already paid and may issue a consolidated order for
payment.
(3) The date of payment of drawback and interest, if any, shall be deemed to
be, in the case of payment -
(a) by cheque, the date of issue of such cheque; or
(b) by credit in the exporter’s account maintained with the Custom House, the
date of such credit.
16. Supplementary claim -
(1) Where any exporter finds that the amount of drawback paid to him is less
than what he is entitled to on the basis of the amount or rate of drawback
determined by the Central Government or Principal Commissioner of Customs or
Commissioner of Customs, as the case may be, he may prefer a supplementary claim
in the form at Annexure II:
Provided that the exporter shall prefer such supplementary claim within a
period of three months, -
(i) where the rate of drawback is determined or revised under rule 3 or rule
4, from the date of publication of such rate in the Official Gazette;
(ii) where the rate of drawback is determined or revised upward under rule 6
or rule 7, from the date of communicating the said rate to the person concerned;
(iii) in all other cases, from the date of payment or settlement of the
original drawback claim by the proper officer:
Provided further that –
(i) the Assistant Commissioner of Customs or Deputy Commissioner of Customs,
as the case may be, may extend the aforesaid period of three months by a period
of nine months and that the Principal Commissioner of Customs or Commissioner of
Customs, as the case may be, may further extend the period by a period of six
months;
(ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs
or Principal Commissioner of Customs or Commissioner of Customs, as the case may
be, may, on an application and after making such enquiry as he thinks fit, grant
extension or refuse to grant extension after recording in writing the reasons
for such refusal;
(iii) an application fee equivalent to 1% of the FOB value of exports or one
thousand rupees whichever is less, shall be payable for applying for grant of
extension by the Assistant Commissioner of Customs or Deputy Commissioner of
Customs, as the case may be and an application fee of 2% of the FOB value or two
thousand rupees whichever is less, shall be payable for applying for grant of
extension by the Principal Commissioner of Customs or Commissioner of Customs,
as the case may be.
(2) Save as otherwise provided in this rule, no supplementary claim for
drawback shall be entertained.
(3) The date of filing of the supplementary claim for the purpose of section
75A shall be the date of affixing the Dated Receipt Stamp on such claims which
are complete in all respects and for which an acknowledgement shall be issued in
the form prescribed by the Principal Commissioner of Customs or Commissioner of
Customs, as the case may be.
(4)(a) Claims which are not complete in all respects or are not accompanied
by the required documents shall be returned to the claimant with a deficiency
memo in the form prescribed by the Principal Commissioner of Customs or
Commissioner of Customs, as the case may be within fifteen days of submission
and shall be deemed not to have been filed.
(b) Where the exporter resubmits the supplementary claim after complying with
the requirements specified in the deficiency memo, the same will be treated as a
claim filed under sub-rule (1) for the purpose of section 75A.
17. Repayment of erroneous or excess payment of drawback and interest. -
Where an amount of drawback and interest, if any, has been paid erroneously or
the amount so paid is in excess of what the claimant is entitled to, the
claimant shall, on demand by a proper officer of Customs repay the amount so
paid erroneously or in excess, as the case may be, and where the claimant fails
to repay the amount it shall be recovered in the manner laid down in sub-section
(1) of section 142 of the Customs Act, 1962 (52 of 1962).
18. Recovery of amount of Drawback where export proceeds not realised. –
(1) Where an amount of drawback has been paid to an exporter or a person
authorised by him (hereinafter referred to as the claimant) but the sale
proceeds in respect of such export goods have not been realised by or on behalf
of the exporter in India within the period allowed under the Foreign Exchange
Management Act, 1999 (42 of 1999), including any extension of such period, such
drawback shall, except under circumstances or conditions specified in sub-rule
(5), be recovered in the manner specified below:
Provided that the time-limit referred to in this sub-rule shall not be
applicable to the goods exported from the Domestic Tariff Area to a special
economic zone.
(2) If the exporter fails to produce evidence in respect of realisation of
export proceeds within the period allowed under the Foreign Exchange Management
Act, 1999, or any extension of the said period by the Reserve Bank of India, the
Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the
case may be, shall cause notice to be issued to the exporter for production of
evidence of realisation 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 of
Customs or Deputy Commissioner of Customs, as the case may be, shall pass an
order to recover the amount of drawback paid to the claimant and the exporter
shall repay the amount so demanded within thirty days of the receipt of the said
order:
Provided that where a part of the sale proceeds has been realised, 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 realised bears to the total amount of sale proceeds.
(3) Where the exporter fails to repay the amount under sub-rule (2) within
said period of thirty days referred to in sub-rule (2), it shall be recovered in
the manner laid down in rule 17.
(4) Where the sale proceeds are realised by the exporter after the amount of
drawback has been recovered from him under sub-rule (2) or sub-rule (3) and the
exporter produces evidence about such realisation within a period of three
months from the date of realisation of sale proceeds, the amount of drawback so
recovered shall be repaid by the Assistant Commissioner of Customs or Deputy
Commissioner of Customs, as the case may be, to the claimant provided the sale
proceeds have been realised within the period permitted by the Reserve Bank of
India:
Provided that-
(i) the Principal Commissioner of Customs or Commissioner of Customs, as the
case may be, may extend the aforesaid period of three months by a period of nine
months provided the sale proceeds have been realised within the period permitted
by the Reserve Bank of India;
(ii) an application fee equivalent to 1% of the FOB value of exports or one
thousand rupees whichever is less, shall be payable for applying for grant of
extension by the Principal Commissioner of Customs or Commissioner of Customs,
as the case may be.
(5) Where sale proceeds are not realised by an exporter within the period
allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), but such
non-realisation of sale proceeds is compensated by the Export Credit Guarantee
Corporation of India Ltd. under an insurance cover and the Reserve Bank of India
writes off the requirement of realisation of sale proceeds on merits and the
exporter produces a certificate from the concerned Foreign Mission of India
about the fact of nonrecovery of sale proceeds from the buyer, the amount of
drawback paid to the exporter or the claimant shall not be recovered.
19. Power to relax. - If the Central Government is satisfied that in relation
to the export of any goods, the exporter or his authorised agent has, for
reasons beyond his control, failed to comply with any of the provisions of these
rules, and has thus been entitled to drawback, it may, after considering the
representation, if any, made by such exporter or agent, and for reasons to be
recorded in writing, exempt such exporter or agent from the provisions of such
rule and allow drawback in respect of such goods.
20. Repeal and saving. –
(1) From the commencement of these rules, the Customs, Central Excise Duties
and Service Tax Drawback Rules, 1995 shall cease to operate.
(2) Notwithstanding such cesser of operation –
(a) every application made by a manufacturer or an exporter for the
determination or revision of the amount or rate of drawback in respect of goods
exported before the commencement of these rules but not disposed of before such
commencement shall be disposed of in accordance with the provisions of the
Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 as if these
rules had not been made;
(b) any claim made by an exporter or his authorised agent for the payment of
drawback in respect of goods exported before the commencement of these rules but
not disposed of before such commencement shall be disposed of in accordance with
the provisions of the Customs, Central Excise Duties and Service Tax Drawback
Rules, 1995 as if these rules had not been made;
(c) every amount or rate of drawback determined under the Customs, Central
Excise Duties and Service Tax Drawback Rules, 1995 and in force immediately
before the commencement of these rules shall cease to operate in respect of
goods exported on or after commencement of these rules.
(Anand Kumar Jha)
Under Secretary to the Government of India
[F. No.
609/75/2017-DBK]
ANNEXURE-I
FORM FOR CLAIM OF DRAWBACK UNDER RULE 12
Original
Duplicate
Triplicate
Quadruplicate
PART-I
Ref. Dbk.
Invoice No.
Dated:
PARTICULARS OF GOODS TO BE EXPORTED BY PARCEL POST UNDER CLAIM FOR DRAWBACK
FORM NO.
To
The Assistant/Deputy Commissioner of Customs (Drawback) Foreign Post Office
___________________.
We, ___________________ propose to export the undermentioned consignment.
Name and Address of the Consignee
___________________________________________.
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Date of Parcels |
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FOB Value |
Rate of Net Dbk. |
Weight |
Amount Rs. P. |
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(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
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1. Certified that goods were not taken into use after the manufacture.
2. Certified that no separate claim for rebate of duty has been made or will
be made to the Central Excise Authorities under rule 18 or rule 19 of Central
Excise Rules, 2002 and that the Customs and Central Excise duty has been paid on
the raw materials used in the manufacture of the goods. We hereby declare that
the declaration made herein is true and correct.
Strike out whatever is not applicable.
Dated: Official seal of the Exporter
Part-II
I have examined the above parcels which contain ___________ detailed above.
The parcels have been packed in my presence and sealed by me with lead/wax seal
No. _______ bearing the following particulars _______________.
Date:
Place:
Signature of the officer who examined and sealed the consignment
Certified that the above noted parcels were examined, packed and sealed under
my supervision.
Date:
Place:
Signature of Supdt. Of Customs/Central Excise
Part-III
Forwarded alongwith ________ parcels to the Superintendent, foreign Post
Office, New Delhi. Postal receipt No. _____________.
Post Master
Post Office
Date and Seal of Post Office
Part-IV
Inspected ____________ parcels and found the seal intact. Examined _________
parcels where the seals were not found intact
Pass for export
Please detain for further action
Date:
Place:
Signature of Examiner/Inspector
Post Appraising Department
Seal of Office
_________________________ (Place)
Part-V
Certified that the parcels detailed herein have been exported out of India on
____________ by _____ Air/Sea Ex. S.S. ____________. Forwarded to the
Commissioner/Principal Commissioner of Customs ___________.
Date:
Place:
Signature of Superintendent
Foreign Post Office
ANNEXURE-II
APPLICATION FOR SUPPLEMTARY CLAIM FOR DRAWBACK UNDER RULE 16
(Where the
drawback received falls short of the rate finally fixed by the Government,
application for supplementary claim of drawback should be made in the following
form)
To
The Assistant/Deputy Commissioner of Customs-in-charge
Drawback Department
We hereby make a supplementary claim for drawback of Customs/Central Excise
which has been less paid to us as explained therein.
1. Exporter
(a) Name
(b) Address
(c) Telephone No.
(d) Name of
Clearing Agent
2. Goods Exported
(a) Description
(b) Quantity
(i) Gross
(ii) Net
(c) Marks & No.
(d) Destination
(e) Shipping Bill No. & Date
3. Vessel (a) Name (b) Rotation No.
4. Drawback already paid (a) Amount (b) Custom House Reference No. (c)
Quantity/Value on which allowed (d) Rate at which allowed
5. Drawback not claimed (a) Amount (b) Quantity/Value on which allowed (c)
Rate at which claimed
6. Reason for the supplementary claim.
7. No. of documents enclosed*
DECLARATION
1. I/We hereby declare that the supplementary claim of drawback is based on
the Customs and Central Excise duties paid on the raw materials used in the
manufacture of goods exported and that the duties so paid have not been claimed
as rebate under the Central Excise Rules, 2002.
2. I/We hereby declare that the declaration made herein is true and correct.
Signature
Designation
* Please enclose copy of communication regarding rate of drawback determined
under rule 6 or 7, any other document in support of supplementary claim, or
other documents as may be prescribed by Principal Commissioner/Commissioner of
Customs. Please also enclose calculation sheet.
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