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TMI BlogThe Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changesX X X X Extracts X X X X X X X X Extracts X X X X ..... .2017 regarding the Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes. 2. The Central Government has notified the Customs and Central Excise Duties Drawback Rules, 2017 (hereinafter referred to as Drawback Rules 2017) vide Notification No. 88/2017-Customs (N.T.) dated 21.9.2017 to replace the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. These Rules takes effect from 1.10.2017. The Central Government has also revised All Industry Rates (AIRS) of Drawback vide Notification No. 89/2017-Customs (N.T.) dated 21.9,2017 which comes into force on 1.10.2017. The notifications may be downloaded from Board's website and carefully perused for details. Some of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (e) In case of AIR claim against tariff item numbers 711301, 711302 and 711401, the requirement of declaration by exporter as per Circular 30/2016- Customs dated 24.6.2016 is no longer required w.e.f. 1.10.2017; (f) The notification also specifies the alternative AIRS on garment exports (items covered under Chapter 61 and 62) made against the Special Advance Authorization (para 4.04A of FTP 2015- 20) in discharge of export obligations in terms of Notification No. 45/2016-Customs dated 13.8.2016. These AIRS are provided in 'Table' in the said notification. For claiming these alternative AIRS, the relevant tariff item has to be suffixed with suffix 'D' instead of the usual suffix 'B'; (g) Para 3 of the Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered to be sensitive should be handled with adequate care at the time of export. 4. There is also need for continued scrutiny for preventing any excess drawback arising from mismatch of declarations made in the Item Details and the Drawback Details in a shipping bill. 5. With trade facilitation in view, tenure of the Drawback Committee constituted by the Central Government has been extended to 31.12.2017 to expeditiously look into issues arising from the changes made. Accordingly, exporters may immediately come forward with representations with supporting data and documents, if any, for higher rates than rates provided. 6. Any inconsistency, error or difficulty faced in the implementation of these changes may be brought to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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