Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise & Customs
Drawback Division
Circular No. 54/2016-Customs
New Delhi, dated 22nd Nov 2016
To,
Principal Chief Commissioners/Directors General
Chief Commissioners/Directors General
Prinicipal Commissioners/Commissioners,
all under CBEC
Madam/Sir,
Subject: Further rationalization of revised simplified procedure for fixation of brand rates
1. It has been brought to notice of Board that the requirement of original duty paying documents furnished with reference
to the claim of drawback being endorsed(defaced) by the verifying officer with the extent of utilization for the brand
rate application is a cause of delay in disposal of applications as it is a tedious and time consuming activity in
which officers replicate the efforts of examined the matter in consultation with a few field formations.
2. Keeping in view that the use of DBK Statements II and III certified by independent Chartered Accountant/Cost
Accountant is already in vogue in the revised simplified brand rate scheme(available to 5 categories of exports
in terms of Member(Customs) D.O. letter
No. 609/110/2005- DBK dated 26.8.2005), the Board has decided to further
rationalize the revised simplified procedure as follows-
- The working sheet(submitted by applicant with brand rate fixation claim) showing the drawback amount, each
document wise, in support of claim, shall bear-
- a declaration signed by applicant "It is declared that the details in this working sheet are correct and
original duty paid documents shown herein have been endorsed/defaced to the extent of utilization under
this brand rate fixation claim", and
- a certificate from an independent Cost Accountant/Chartered Accountant "It is verified that the details in
this working sheet are correct and that the original duty paid documents shown herein have been endorsement/defacement
to the extent of utilization under the brand rate fixation claim by the applicant"; and
- Applicant shall file self-attested copies of the duty paid documents (like bills of entry, invoice etc.) carrying
their self-endorsement/defacement to the extent of utilization under the brand rate fixation claim.
3. Based on the above,-
- in future applications made under the revised simplified brand rate scheme the requirement of submitting original
duty paying documents for endorsing/defacement by verifying officer during post-facto cheeking stage shall be dispensed
except to the extent of random cross-verification of not more than 5 percent originals of the self-attested
copies of the total duty paid documents. The random selection shall be based on dynamic and relevant risk parameters
as indicated by the Commissioner;
- with respect to existing applications under the revised simplified brand rate scheme where brand rate
is not yet issued or where it has been issued but post-facto verification is pending, the applicant may choose either to-
- continue with the extant procedures; or
- have the requirements of submitting original duty paying documents dispensed (subject to random cross-verification
of originals) provided they self-endorse/deface the duty paid documents to the exyent of utilization under the brand
rate fixation and resubmit the working sheet with the above cited declaration and certified.
4. Suitable trade notice and standing orders should be issued.
Yours faithfully,
(Rajiv Talwar)
Joint Secretary to the Government of India
Tel: 23341079
F.No. 609/84/2016-DBK