Streamlining the procedure of processing of Drawback claims under Section 74 of the Customs Act, 1962- Reg. - Customs - 15/2011

OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT PROMOTION) DRAWBACK SECTION, NEW CUSTOMS HOUSE, BALLARD ESTATE, MUMBAI F. No. S/26-Misc-184/2011 DBK Mumbai Dated: - 17.03.2011 PUBLIC NOTICE NO. 15/2011 Subject: - Streamlining the procedure of processing of Drawback claims under Section 74 of the Customs Act, 1962- Reg. Attention of all Exporters, Importers, Custom House Agents and Member of Trade and all concerned is invited to the procedure of filing and processing of duty drawback claims under section 74 of the Customs Act, 1962, including drawback claims for export of goods imported and cleared under RMS. The present procedure has been scrutinized and streamlined. Accordingly, the following procedure is prescribed. 2. The documents to be submitted along with a claim have been broadly prescribed under Rule 5(2) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. Accordingly, the application for claim of drawback under section 74 to be made by the exporter/CHA shall be accompanied by the following documents:- 1. Triplicate copy of Shipping Bill bearing examination report. 2. Annexure -II 3. Calculation Sheet for the drawback claim 4. Export Promotion (EP) copy of the shipping bill 5. Custom attested Export Invoice 6. Custom attested Export Packing List 7. Export Bill of Lading 8. Mate Receipt 9. BRC or G.R, Waiver, whichever is applicable 10. Duplicate (Importer) Copy of Bill of Entry 11. Import Invoice 12. Import Packing List 13. Evidence of payment of duty at the time of import i.e.TR-6 Challan (Original) 14. Certificate regarding non-availment/reversal of Cenvat Credit against Import:- a) From Central Excise in case the exporter is registered with them, or b) Self declaration if not registered with Central Excise. 15. Affidavit on stamp paper of ₹ 100 (notarized) 16. Permission from RBI for re-exports of the goods, wherever necessary 17. Indemnity bond on stamp paper of ₹ 100 (notarized), wherever required 18. Any other relevant document, as called for by the AC/DC (DBK) or vide Deficiency Memo. Documents mentioned at Sl No. 01 to 15 above are mandatory for all the cases. In genuine cases where reasons for non-availability of original Bill of Entry or the TR-6 Challan are explained by the importer, a photocopy of the bill of entry containing the particulars of TR6 Challan duty payment, duly attested by the Import Group concerned, along with an indemnity bond shall suffice instead of the documents mentioned at Sl No. 10 and 13. Documents mentioned at Sl No. 16 to 18 are required only in special cases. 2.1 The receiving staff in the drawback section shall initially receive the application and give a provisional acknowledgement on the photocopy of the application to the exporter/CHA. 2.2 Preliminary scrutiny of the application with respect to its completeness and availability of all the relevant documents shall be done. Applications which are incomplete or without any relevant documents, shall be dealt with as per the provisions of Rule 5(4) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 and shall be returned to the applicant along with the Deficiency Memo(DM) as prescribed in Annexure A within fifteen days. It is clarified that all claim papers, including documents submitted by the applicant, along with the DM shall be sent to the applicant. Applicants are advised to receive back their incomplete claims through their authorized representative, otherwise the same shall be sent by speed post. 2.3 If the claim is complete in all respects or when the exporter complies with the DM within the prescribed time, an acknowledgement as prescribed in Annexure-B for the purpose of section 75A shall be issued to the exporter/CHA and the claim shall registered by assigning a file number. 2.4 In case the DM is not replied within 30 days, in addition to the 3 months prescribed under Rule 5(4) of the Re-export of Imported Goods (Draws back of Customs Duties) Rules, 1995, the claim for drawback shall be deemed to have been time-barred 3. After registration, the claim shall be scrutinized carefully in terms of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. If the claim is found to be admissible, Triplicate Copy of the S/B shall be forwarded to MCD for verification with EGM. 3.1 In case when the re-exported goods were originally imported from this Customs House, the present practice of obtaining NPC from cash section shall be continued. However, the practice of obtaining NOC from concerned Group, IAD and PCA has been discontinued; Instead, NOC would be obtained from the Drawback Recovery Cell or Tax Recovery Cell of the Import/Export Commissionerate, to verify from the records maintained by them whether any confirmed demands are pending against the party. 3.2 In case when the goods were originally imported from a Customs House other than this Custom House, NPC/NOC is being obtained from the respective Customs House to ensure that no refund has been claimed against the B/E and no audit objection/demands are pending against the Bill of Entry/party for recovery. However, the past experience has been that obtaining NOCs takes a lot of time and are seldom received within the time limit of one month available for processing the claims. Therefore, in such cases, letters for NPC and NOC to sections concerned of the respective Custom House shall be put in a sealed cover and handed over to the exporter/CHA, in case the exporter/CHA so desires. In other cases, the present practice of sending the letters by post to the respective Custom House shall be continued. 4. The above procedure shall come into force with immediate effect. 5. Any difficulty noticed in the implementation of this public Notice may be brought to the notice of the undersigned. Encl: - Annexure A, B SUJIT KUMAR SINHA COMMISSIONER OF CUSTOMS (EP) ANNEXURE-A OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT PROMOTION), DRAWBACK SECTION, NEW CUSTOMS HOUSE, BALLARD ESTATE, MUMBAI F. No. DEFICIENCY MEMO Date:- To, M/s.____________________ ________________________ ________________________ ________________________ Sub:- Drawback claim under Section 74 of the Customs Act, 1962 against Shipping Bill No._______________ dated ____________Regarding. With reference to your Drawback claim under section 74 of the Customs Act, 1962 against the above mentioned shipping bill, you are hereby directed to submit the following (ticked) documents for processing of the claim; 1. Triplicate copy of Shipping Bill bearing examination report. 2. Annexure -II 3. Calculation Sheet for the drawback claim 4. Export Promotion (EP) copy of the shipping bill 5. Custom attested Export Invoice 6. Custom attested Export Packing List 7. Export Bill of Lading 8. Mate Receipt 9. BRC or G.R, Waiver whichever is applicable 10. Duplicate (Importer) Copy of Bill of Entry 11. Import Invoice 12. Import Packing List 13. Evidence of payment of duty at the time of import i.e TR-6 Challan (Original) 14. Certificate regarding non-availment/reversal of Cenvat Credit against Import:- a) From Central Excise in case the exporter is registered with them, or b) Self declaration if not registered with Central Excise. 15. Affidavit of stamp paper of ₹ 100 (notarized) 16. Permission from RBI for re-exports of the goods, wherever necessary 17. Indemnity bond on stamp paper of ₹ 100 (notarized), wherever required 18. Any other relevant document ______________________ Your drawback claim is returned herewith and if the requirements specified in this deficiency memo are not complied with within thirty days, your claim shall be trated as not filed for the purpose of rule 5(1) as per the provisions of rule 5(4) (b) of the Reexport of Imported Goods (Drawback of Customs Duties) Rules, 1995. Deputy/Assistant Commissioner of Customs, Drawback section/NCH. Encl:- Your drawback claim submitted on__________ ANNEXURE-B OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT PROMOTION), DRAWBACK SECTION, NEW CUSTOMS HOUSE, BALLARD ESTATE, MUMBAI ACKNOWLEGMENT SILP Received a drawback claim under section 74 of the Customs Act, 1962 from M/s.________________________________ against S/B No.___________ dated________. The claim has been entered at SI No.___________ dated_________ and F.No.______________ has been assigned to the same please quote the above Sl No. and F.No. during any communication in future. _____________ _________________ ________________ Date of receipt Department Name and signature of the receiving staff Seal of the