CBIC's clarification - Fee for application to grant extension of time for submission of Applications for Fixation of Brand Rate of Duty Drawback under Rule 6(1) (a) and Rule 7(1) of the Customs and Central Excise Duties Drawback Rules, 2017-Reg. - Customs - PUBLIC NOTICE NO. 08/2025

OFFICE OF THE COMMISSIONER OF CUSTOMS (CHENNAI-IV) CHENNAI CUSTOMS ZONE CUSTOM HOUSE, NO.60, RAJAJI SALAI, CHENNAI 600 001. Telephone: 044-25254214 Email :[email protected] F.No.CUS/DBK/BR/255/2025-BRFC,CH-IV DIN: 20250273MZ0000333B14 Date: 30-01-2025 PUBLIC NOTICE NO. 08/2025 Subject : - CBIC s clarification - Fee for application to grant extension of time for submission of Applications for Fixation of Brand Rate of Duty Drawback under Rule 6(1) (a) and Rule 7(1) of the Customs and Central Excise Duties Drawback Rules, 2017-Reg. **** Kind attention is invited to the Exporters, Customs Brokers, other stakeholders and members of trade on the above subject. 2. The Customs and Central Excise Duties Drawback Rules, 2017 (1.e., the Drawback Rules/ the Rules), inter alia, prescribe time period within which an application for fixation of rate of duty drawback under Rules 6 and 7 may be filed by the exporter. The Rules also contain provision for application by the exporter for extension of this time period by competent authorities after payment of application fee. 3. In this regard, the Board has observed that divergent practices are being followed while determining quantum of application fee to be paid when extension of time period is applied for by the exporter under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 2017. While some ports are determining quantum of application fee on per application basis the others are determining it on per shipping bills included in the application basis. 4. As per Drawback Rules, an application for fixation of rate of duty drawback under Rules 6 and 7 can include multiple shipping bills. Thus, application fee for extension of time under Rules 6 7 is required to be paid for such application and not for each shipping bill separately. 5. In view of above, the Board has clarified that under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 2017, the application fee for extension of time period for submission of application for determination of duty drawback rate is to be paid by the exporter on per application basis and not on per shipping bill. 6. The above clarification is brought to the notice of all the Exporters, Customs Brokers other stakeholders for compliance. (A. MANIMARAN) COMMISSIONER OF CUSTOMS CHENNAI - IV (EXPORT) COMMISSIONERATE