Procedure for claiming Duty Drawback - CBEC's Customs Manual 2023 - Customs

3. Procedure for claiming Duty Drawback: 3.1 AIR or the Brand Rate may be claimed on the shipping bill at the time of export and requisite particulars filled in the prescribed format of Shipping Bill/Bill of Export. In case of exports under electronic Shipping Bill, the Shipping Bill itself is treated as the claim for Drawback. In case of manual export, triplicate copy of the Shipping Bill is treated as claim for Drawback. The claim is complete only when accompanied by prescribed documents described in the Drawback Rules 2017. If the requisite documents are not furnished or there is any deficiency, the claim may be returned for furnishing requisite information/documents. The export shipment, however, will not be stopped for this reason. [Refer Rule14 of Drawback Rules, 2017] 3.2 Duty Drawback on goods exported by post is also allowed on following the procedure prescribed under Rule 12of the Drawback Rules, 2017.