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Government of India
Department of Revenue
Central Board of Excise & Customs
Drawback Division
Circular No. 5/2017-Cus
New Delhi, the 28th February, 2017
To Principal Chief Commissioners / Principal Directors General
Chief Commissioners / Directors General
Principal Commissioners &
Commissioners, all under CBEC
Sir/Madam,
Subject: Exemption from drawal of samples for the purpose of grant of
drawback to the AEO certificate holders.- reg.
I am directed to invite your attention to
Circular No. 34/95-Cus dated
06th April 1995 prescribing the monetary limits and frequency of drawal of sample for
purposes of grant of drawback and
Circular No. 57/1997-Cus dated 31st Oct 1997 read
with Circular No. 25/2005- Cus exempting certain exporters having in house
testing facilities and where the samples have earlier been drawn by Central
Excise authorities, from drawal of samples for purposes of grant of drawback.
2. In continuation to above mentioned circular, and as a measure of further
facilitation, it has been decided by the Board that those exporters who have
been accorded Authorized Economic Operator (AEO) certificate (Tier II & Tier
III) in terms of
Circular No. 33/2016- Customs dated 22nd July 2016 are being exempt
from the requirements of drawal of samples for the purpose of grant of drawback,
except in case of any specific information or intelligence.
3. Suitable Public Notice and Standing Order should be issued for guidance of
the trade and officers. Any difficulty faced should be intimated to the Board.
Yours faithfully,
(Dipin Singla)
Senior Technical Officer (Drawback)
[F. No. 609/13/2017-DBK]
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