Queries raised on non applicability of drawback while processing the claims, certain instructions towards reduction of physical interface - Reg. - Customs - PUBLIC NOTICE NO. 18 / 2024

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI - IV (EXPORT) CUSTOM HOUSE, NO. 60, RAJAJI SALAI, CHENNAI - 600001 F. No. CUS/DBK/MISC/1138/2023-DBK Date : 25-04-2024 PUBLIC NOTICE NO. 18/2024 Sub : - Queries raised on non applicability of drawback while processing the claims, certain instructions towards reduction of physical interface -Reg. With reference to the above-mentioned subject, attention of exporters, customs brokers and other stakeholders is invited to para 9 (iii) and 9 (iv) of notes and conditions of notification no. 77/2023-Customs (NT) dated 20.10.2023 regarding revised all industry rates of duty drawback wherein it has been provided that : (9) The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is, - (iii) manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit in terms of the provisions of the relevant Foreign Trade Policy; (iv) manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones; 2. Accordingly, in order to confirm whether the goods under export were manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit in terms of the provisions of the relevant Foreign Trade Policy or manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones; queries were being raised by the Drawback Section, CH-IV commissionerate. 3. In this connection, during the Permanent Trade Facilitation Committee (PTFC) meeting held on 10.03.2024 , the following agenda point was put forth by the Chennai Custom Brokers' Association (CCBA) were discussed. Number of queries are being raised by the officers of drawback section to clarify whether item under export is purchased from EOU/SEZ or otherwise . CBs/Exporters are asked to approach section along with declaration. Therefore, it is requested and suggested that for the said query a reply in the system itself has to be accepted in connection with the clarification whether purchased from EOU/SEZ and submission of any declaration to the drawback section has to be discontinued to avoid manual intervention. In this regard, it was proposed to issue a necessary Public Notice (PN) bringing out the procedure and necessary steps with respect to the above point put forth by CCBA. 4. In pursuance of the above, the exporters are advised to upload a duly signed self-declaration in the document type - Self-Declaration on Customs Cases (Code 022CO1) of supporting documents on e-Sanchit platform while filing the shipping bills certifying that the goods under export were neither manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit in terms of the provisions of the relevant Foreign Trade Policy nor manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones as the case may be. 5. This would reduce the requirement of raising query by officers and customs brokers/ exporters visiting the drawback section physically in this regard. Any difficulties or issues faced in the implementation of this public notice may be brought to the notice of the undersigned for further assistance. A Manimaran COMMISSIONER O/o Commissioner-Customs-Export-Chennai