Procedure for claiming Drawback on exports through post - CBEC's Customs Manual 2023 - Customs

11. Procedure for claiming Drawback on exports through post: 11.1 The exporters claiming any export benefits for the goods exported through post as prescribed in the Rules shall label the outer packing of the consignment and the exporter shall deliver to postal authorities a claim in the prescribed Annexure. The date of receipt of claim by proper officer of Customs shall be the relevant date for filing of claim under the Customs Act, 1962 . 11.2 In case the claim is incomplete, a deficiency memo shall be issued within 15 days and if exporter complies within 30 days, an acknowledgement shall be issued. The date of issue of acknowledgement shall be taken as date of filing the claim for the purpose under the Customs Act, 1962 . 11.3 Drawback on exports through post is sanctioned by the respective Foreign Post Office.