Sanction and disbursal of drawback claims on supplies made by DTA units to units located in SEZ - Customs - PUBLIC NOTICE NO. 16/2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPTT, OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS, JODHPUR HQRS. : N.C.R. BUILDING, STATUE CIRCLE, 'C' SCHEME, JAIPUR-05 C. No. VIII(H)9/CT/PN-SO-DBK/10/2018 Dated: 04.07.2018 PUBLIC NOTICE NO. 16/2018 Sub. Sanction and disbursal of drawback claims on supplies made by DTA units to units located in SEZ Attention of all concerned is invited to Board's Circular No.43/2007-Cus. Dated 05.12.2007 and 39/2010-Cus. Dated 15.10.2010 which inter alia prescribe that in respect of drawback claims by a D TA supplier for supplies made to SEZ Unit or developer, when accompanied by a disclaimer, the drawback shall be disbursed by the Central Excise Commissionerate having jurisdiction over the manufacturing unit of the D TA supplier. 2. In view of implementation of GST, Board has decided to re-organise the Customs functions hitherto handled by Central Excise formations. In this regard, it has been decided that in respect of supplies made by D TA unit to SEZ Unit or developer and where the SEZ Unit or developer issues a disclaimer to the DTA supplier and Drawback is claimed by the D TA supplier, the Drawback shall be processed and paid by the office of Principal Commissioner or Commissioner of Customs/ Customs (Preventive) in whose jurisdiction the D TA Unit falls. Further, the fixation on brand rate in case of supplies from DTA to SEZ Unit or developer, if required, shall also be done by the office of said Principal Commissioner/ Commissioner. This shall apply to all fresh applications/ claims filed from 01 07.2017 onwards. 3 The applications/ claims which have already been filed upto 30 06.2017 and are pending with jurisdictional Central Excise formations shall be transferred to the Principal Commissioner/ Commissioner of Customs/ Customs (Preventive) having jurisdiction over the DTA supplier. For smooth transition of above cited work to Customs formations, it is essential that transfer of documents is undertaken carefully and in close coordination with Customs authorities concerned without disruption, delay etc. 4. The extant instructions regarding processing etc. of drawback clams of DTA suppliers for supplies made to SEZ Unit or developer remain unchanged except to the extent stated above. It may be noted that Central Excise officers have been designated as officers of Customs under the Customs Act, 1962. Accordingly, till the time jurisdictional Commissionerates of Customs, which will replace Central Excise Commissionerate hitherto performing Customs functions, are notified and become functional, the jurisdictional Central Excise Commissionerates shall continue to discharge Customs functions as required under the Drawback Rules, 1995. 5. Now, other Customs related work to various Customs formations as per their area of jurisdiction has been already assigned vide Public Notice No. 02/2018 dated 09.01.2018 and 03/2018 dated 25.01 2018. Accordingly, the Deputy/Assistant Commissioner of Customs having jurisdiction over the D TA unit which supplied goods to units located in SEZ is authorized to sanction and disburse drawback claims filed by the D TA units. 6. For processing and sanctioning of drawback claims, the following documents are required: (i) Triplicate copies of the Bills of Export/ Shipping Bills alongwith invoice and packing list; (ii) Disclaimer certificate from the SEZ unit; (iii) Certificate for non-availment of drawback by SEZ unit issued by the Specified Officer, SEZ, (iv) BRC for all the bills of export/shipping bills; 7. In addition to this, the rules prescribed under the Customs, Central Excise Duties and Service Tax Drawback Rules, 2017 may be strictly adhered to. Hence forth, the DTA units may approach the jurisdictional DC/AC in charge of their unit for sanction of drawback claims for supplies affected to units located in SEZ 8. Any difficulty faced in the implementation of the above may be brought to the notice of the undersigned. (S. C. Agarwal) Commissioner