Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 - 36/1995 - Customs - Non Tariff

Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 [Notification No. 36/95-Cus. (N.T.), dated 26-5-1995 ] G.S.R. 440(E).- In exercise of the powers conferred by section 74 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules, namely :- 1. Short title, extent and commencement. - (1) These rules may be called Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. (2) They extend to the whole of India. (3) They shall come into force on the 26th day of May, 1995. 2. Definition. - In these rules, unless the context otherwise requires, - (a) "drawback", in relation to any goods exported out of India, means the refund of duty paid on importation of such goods in terms of section 74 of the Customs Act; (b) "export", with its grammatical variations and cognate expressions means taking out of India to a place outside India and includes loading of provisions or store or equipment for use on board a vessel or aircraft proceeding to a foreign port or airport. 3. Procedure for claiming drawback on goods exported by post. - (1) Where goods are to be exported by post under a claim for drawback under these rules, - (a) the outer packing carrying the address of the consignee shall also carry in bold letters the words "DRAWBACK EXPORT"; (b) the exporter shall deliver to the competent Postal Authority, alongwith the parcel or package, a claim in the form at Annexure I, in quadruplicate, duly filled in. (2) The date of receipt of the aforesaid claim form by the proper officer of customs from the postal authorities shall be deemed to be date of filing of drawback claim by the exporter for the purpose of section 75A and an intimation of the same shall be given by the proper officer of customs to the exporter in such form as the Collector of Customs may prescribe. (3) In case the aforesaid claim form is not complete in all respects, the exporter shall be informed of the deficiencies therein within fifteen days of its receipt from postal authorities by a deficiency memo in the form prescribed by the Collector of Customs, and such claim shall be deemed not to have been received for the purpose of sub-rule (2). (4) When the exporter complies with the requirements specified in the deficiency memo, within thirty days of receipt of the deficiency memo, he shall be issued an acknowledgement by the proper officer in the form prescribed by the Collector of Customs and the date of such acknowledgement shall be deemed to be date of filing the claim for the purpose of section 75-A. 4. Statements/Declarations to be made on exports other than by post. - In the case of exports other than by post, the exporter shall at the time of export of the goods - (a) state on the shipping bill or bill of export, the description, quantity and such other particulars as are necessary for deciding whether the goods are entitled to drawback under section 74 and make a declaration on the relevant shipping bill or bill of export that - (i) the export is being made under a claim for drawback under section 74 of the Customs Act; (ii) that the duties of customs were paid on the goods imported; (iii) that the goods imported were not taken into use after importation; OR (iii) that the goods were taken in use; (b) furnish to the proper officer of customs, copy of the Bill of Entry or any other prescribed document against which goods were cleared on importation, import invoice, documentary evidence of payment of duty, export invoice and packing list and permission from Reserve Bank of India to re-export the goods, wherever necessary. 5. Manner and time of claiming drawback on goods exported other than by post. - (1) A claim for drawback under these rules shall be filed in the form at Annexure II within three months from the date on which an order permitting clearance and loading of goods for exportation under section 51 is made by proper officer of customs : Provided that the Assistant Collector of Customs may, if he is satisfied that the exporter was prevented by sufficient cause to file his claim within the aforesaid period of three months, allow the exporter to file his claim within a further period of three months. (2) The claim shall be filed in duplicate alongwith the following documents, namely :- (a) Triplicate copy of the Shipping Bill bearing examination report recorded by the proper officer of the customs at the time of export. (b) Copy of Bill of Entry or any other prescribed document against which goods were cleared on importation. (c) Import invoice. (d) Evidence of payment of duty paid at the time of importation of the goods. (e) Permission from Reserve Bank of India for re-export of goods, wherever necessary. (f) Export invoice and packing list. (g) Copy of Bill of lading or Airway bill. (h) Any other documents as may be specified in the deficiency memo. (3) The date of filing of the claim for the purpose of section 75A shall be the date of affixing the Dated Receipt Stamp on the claims which are complete in all respects, and for which an acknowledgement shall be issued in such form as may be prescribed by the Collector of Customs. (4) (a) Any claim which is incomplete in any material particulars or is without the documents specified in sub-rule (2) shall not be accepted for the purpose of section 75A and such claim shall be returned to the claimant with the deficiency memo in the form prescribed by the Collector of Customs within fifteen days of submission and shall be deemed not to have been filed; (b) Where exporter complies with requirements specified in deficiency memo within thirty days from the date of receipt of deficiency memo, the same will be treated as a claim filed under sub-rule (1). (5) Where any order for payment of drawback is made by the Collector (Appeals), Central Government or any Court against an order of the proper officer of customs, the manufacturer exporter may file a claim in the manner prescribed in this rule within three months from the date of receipt of the order so passed by the Collector (Appeals), Central Government or the Court, as the case may be. 6. Payment of drawback and interest. - (1) The drawback under these rules and interest, if any, shall be paid by the officer of Customs to the exporter or to the agent specially authorised by the exporter to receive the said amount of drawback and interest. (2) The date of payment of drawback and interest shall be deemed to be, in case of payment - (a) by cheque, the date of issue of cheque; or (b) by credit in the exporter's account maintained with the Custom House, the date of such credit. 7. Repayment of erroneous or excess payment of drawback and interest. - Where an amount of drawback and interest, if any, has been paid erroneously or the amount so paid is in excess of what the claimant is entitled to, the claimant shall, on demand by an officer of customs repay the amount so paid erroneously or in excess, as the case may be, and where the claimant fails to repay the amount it shall be recovered in the manner laid down in sub-section (1) of section 142 of the Customs Act, 1962 (52 of 1962). 8. Savings. - (1) Any claim made by an exporter or his authorised agent, for payment of drawback in respect of goods exported before the commencement of these rules but not disposed of before such commencement, shall be disposed of in accordance with the provisions of these rules. (2) Where any goods have been exported under claim for drawback under section 74, before the date of commencement of these rules but no claim for payment of drawback has been filed, the exporter may file his claim within a period of three months from the date of commencement of these rules in the manner prescribed in rule 5. ANNEXURE I FORM FOR CLAIM OF DRAWBACK UNDER SECTION 74 OF CUSTOMS ACT, 1962 ON GOODS EXPORTED BY POST [REFER RULE 3 OF RE-EXPORT OF IMPORTED GOODS (DRAWBACK OF CUSTOMS DUTIES) RULES, 1995] Original, Duplicate, Triplicate, Quadruplicate PARTICULARS OF GOODS TO BE EXPORTED BY PARCEL POST UNDER CLAIM FOR DRAWBACK UNDER SECTION 74 To We M/s.........................................................propose to export the undermentioned consignment and claim drawback of duties paid at the time of import of these goods under section 74 of Customs Act, 1962. 1. Name and Address of the Consignee : 2. Description of goods : 3. Quantity : 4. (a) FOB Value of goods : (b) Market Value of goods : 5. Date of import : 6. Particulars of Bill of Entry (enclose copy) : 7. Amount of duty paid on import (enclose copy) : 8. Amount of Drawback claimed (enclose calculation sheet) : Certified that the goods were not taken into use after their importation/The goods were used for the period ............. to ............ Signature and Seal of the Exporter Date : Place: Report of the proper officer of Customs ANNEXURE-II PROFORMA FOR CLAIMING DRAWBACK ON RE-EXPORT OF DUTY PAID GOODS UNDER SECTION 74 OF CUSTOMS ACT, 1962 [RULE 5 OF RE-EXPORT OF IMPORTED GOODS (DRAWBACK OF CUSTOMS DUTIES) RULES, 1995] 1. Shipping Bill No. Date : 2. Quantity exported : 3. Description of Goods re-exported : 4. Date on which goods are entered for export [Refer section 74(4) of the Customs Act, 1962] : 5. Date of examination of export cargo : 6. (i) FOB Value of goods : (ii) Market value of goods : 7. Whether used, and if so, for what period : 8. Bill of Entry No. Date or particulars of other prescribed documents against which goods were cleared on importation : 9. Port of Import : 10. Item Imported : 11. Total Assessable value of the imported goods : 12. Quantity imported : 13. Duty paid on imported goods vide Cash No. Date : 14. No. of documents enclosed* : 15. Amount of Drawback claimed (enclose calculation sheet) : 16. Reasons for re-export : 17. Name and address of Custom House Agent : *Refer rule 5 of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. Name _________________ Address _________________ Signatures __________________ Seal of the Exporter claimant.______________ [Notification No. 36/95-Cus. (N.T.), dated 26-5-1995]