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Declaration under Rule 12(1) (a) (ii) of Drawback Rules for availing AIR
of Drawback
Circular No. 23 dated 18th April 2001
Certain Export Promotion Councils have brought to the notice of the
Board that certain Custom Houses are relying on the first proviso to Rule 3 of
Customs & Central Excise Rules, 1995 & Declaration filed by exporters
under Rule 12(1) (a) (ii) of the said Rules to seek evidence of payment of
duties and evidence of import of inputs against individual consignments exported
by individual exporters under claim for Drawback at All Industry Rate and this
is creating undue delay in disbursement of drawback and harassment to genuine
exporters.
2. The issue has
been examined in the Board. All Industry Rate is based on the concept of
averages, wherein the drawback rate itself, as well as its customs and excise
portions, are based on weighted averages of consumption of imported/ indigenous
inputs of a cross section of exporters and the average incidence for duties
suffered on such imports. These rates have no relation to the actual input
consumption pattern and actual incidence suffered on inputs of a particular
exporter or individual consignments exported by any particular exporter under
AIR/ DBK Claim.
3. Therefore, it is
clarified that, as a matter of rule, no evidence of actual duties suffered or
imported or indigenous nature of inputs, even if the All Industry Rate has
customs portion, should be insisted upon by the field formations alongwith
declaration filed by exporters under Rule 12(1) (a) (ii) of the Customs &
Central Excise Duties Drawback Rules, 1995.
4. Board will like
to review if there is any need to amend the aforesaid Rule 3 � Declarations
made under Rule 12, for claiming All Industry Rate of Drawback. As only recently
such problems are said to have been found by certain exporters through this Rule
in existence for years, you should review the practice followed in your Custom
House and send us a report if any such proof of payment of duties etc. for
claiming AIR has been asked for and if so the reasons thereof. If any
investigations in particular cases have shown any abuse of the All Industry Rate
facility. Your considered suggestions, if any, for amendment to the aforesaid
Rules may also be sent so as to reach Drawback Directorate by 15th
May, 2001.
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