Implementation of RMS for processing of Duty Drawback claims - CBEC's Customs Manual 2023 - Customs

8. Implementation of RMS for processing of Duty Drawback claims 8.1 Risk-based processing of shipping bills with claim of duty drawback is being initiated with effect from 26.07.2021. In this regard, Systems Directorate and NCTC have made requisite system-based changes for its implementation. In this phase, shipping bills with claim for duty drawback will be routed on the basis of risk evaluation through appropriate selection criteria. For this purpose, after the filing of correct and complete EGM, shipping bills will be sent by ICES to RMS. Subsequent to RMS treatment, ICES will be informed for each shipping bill whether for the processing of the drawback claim, a particular shipping bill will be facilitated without intervention or will be routed to the proper officer (i.e. Superintendent/Appraising Officer or Assistant/Deputy Commissioner as per the threshold amount specified in Circular No. 17/2000-Cus dated 29.02.2000) for further action. For shipping bills routed to the said Customs officers for drawback processing, all necessary checks shall continue to be undertaken by the Customs officers as before. The extant procedure for payment of the duty drawback amount into the exporters account will also remain unchanged. [Refer Circular No. 15/2021-Customs dated 15.07.2021]