Implementation of RMS for processing of Duty Drawback claims - CBEC's Customs Manual 2025 - 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] 8.2 Disbursal of Drawback amounts into the exporters accounts through PFMS Payment of Drawback amounts into exporters accounts will be facilitated via Public Finance Management System (PFMS). This new system will automate the process via the Customs Automated System (CAS) for transmission to the central nodal eDDO and ePAO for final approval and crediting to exporters bank accounts w.e.f. 5th June 2024. Earlier, Duty Drawback claims were processed through the Customs Automated System (CAS), enumerated in a scroll/ Computerised Customs Drawback Advice (CCDA) and sent to the Authorised Bank branch along with supporting single cheque of consolidated amount, as per the scroll, for payment of duty drawback amounts into the exporters accounts. [Refer Instruction No. 15/2024 Customs dated 29.05.2024]