procedure for claiming duty drawback the claim


Procedure for Claiming Duty Drawback : The claim of Duty Drawback (DBK) is processed and passed for payment, primarily on the basis of the relevant information given in the Drawback copy of shipping bill. There exporters are required to file the Drawback copy of shipping bill in triplicate, in quadruplicate if any export assistance is applicable, well in advance in the Export Department or Central Registration Unit at the port or ICD Container Freight Station/Air Cargo Complex, etc. The DBK Shipping Bill must indicate the DBK Schedule No, of the export product, product description, DBK rate and total amount of drawback claim. In addition, it should also have a declaration that exports are being made under a claim of Duty Drawback. At the same time there should also be a declaration that the duties of customs and central excise have been paid in respect of the material inputs used in manufacture of export goods as also in respect of container or packing materials. Exporters have to make sure that no separate claim is being made for rebate of central excise duties under the Central Excise Rules.

The Shipping bills and other documents are scrutinised and examined by the concerned Customs Officer. Duplicate and Triplicate copies of the Shipping Bills with suitable examination order are returned to the exporters for presenting them to the Docks Appals Officer. The Custom Officer gives examination report on both the copies of shipping bills and returns duplicate and triplicate copies to the exporters and original copy is retained.

Exporters present duplicate and triplicate copy of shipping bills duly examined by the customs office to the Docks Appraising Officer along with the export goods. If the officer finds it in order, he endorses 'Let Export' order on both copies of the Shipping Bills.

Triplicate copy of the Shipping Bill is declined to be a claim for the drawback. If claims are found admissible and in order, are sanctioned. The amount is credited in the ledger account of the exporter maintained in the Drawback section.

Documents : The claim for duty drawback is filed along with the following documents :

i) Copy of export contract or letter of credit, as the case may be.

ii) Copy of packing list.

iii) Copy of AR4 form, wherever applicable.

iv) Insurance certificate wherever necessary.

v) Copy of communication regarding rate of drawback (if applicable)

vi) Copy of Test Report (if required)

vii) Declarations (if required)

viii)Declaration regarding not availing MODVAT.

ix) Certificate from the Jurisdictional Excise Superintendent (if applicable)

x) Any other documents.

Where an exporter desires that he may be granted the incentives of drawback provisionally, this may, after making the application, apply in writing to the Drawback Directorate. He may request that a provisional amount be granted to him towards drawback on export of such goods, pending determination of the amount or rate of drawback. However, for making provisional claims of duty drawback an exporter lay be required to execute a general bond for the amount of drawback claim, with the Collector of Customs at the port from which said goods are exported.

If the rate of drawback is less than three-fourth of the duties paid on the materials or components used in the production or manufacture of the said goods, he may within sixty days from the date of export, make an application in writing to the Drawback Directorate for fixation of appropriate amount or rate of drawback. The procedure and documents required for such application is the same mentioned earlier for fixation of drawback rates.

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