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TMI BlogStreamlining the Procedure of Processing Brand Rate Drawback Claims under Section 75 of the Customs Act, 1962 - Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... keholders working under Bengaluru City Customs regarding the procedure for processing claims for fixation of Brand Rate Drawback under Section 75 of the Customs Act, 1962 read with Rule 6 and Rule 7 of the Customs and Central Excise Duties Drawback Rules, 2017. 1. Filing of Brand Rate Applications : In regards to Brand Rate Applications report received in Drawback Section under Rule 6 ( Cases where amount or rate of drawback has not been determined) and Rule 7 (Cases where amount or rate of drawback determined is low) of the Drawback Rules, all Brand Rate applications must be submitted with the required documents to avoid delays. Incomplete applications will be returned to the exporter along with a Deficiency Memo (DM) as per Rule: a. Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , with conditions to refund any excess or adjust for deficiencies. (Rule 6(2)(b)) Rule 7: Initial Application: Where, in respect of any goods, the exporter finds that the amount or rate of drawback determined under rule 3 or, as the case may be, revised under rule 4, for the class of goods is less than eighty per cent of the duties paid on the materials or components used in the production or manufacture of the said goods. Exporters must apply within three months from the relevant date (i.e. first date of LEO) for the drawback determination, except where a claim under Rule 3 or Rule 4 has already been made. (Rule 7(1)) Extensions: The Assistant Commissioner or Deputy Commissioner of Customs can extend this period by three months. The Princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Drawback Working Sheet in PDF Excel 12 Export statement (for Rule 7(1) claims) 13 Value addition statement (FOB value CIF) 14 Attested photocopies of shipping bills 15 Declaration for 9807/9801 for claim of Brand Rate (As per Circular No. 29/2015-Cus., dated 16-11-2015) 16 Separate workings for each item in case of multiple items under one shipping bill in PDF Excell 17 Sale price invoices for scrap (if applicable) 18 Soft copy of Bills of Entry (if numerous) 19 Declaration regarding provisional Bills of Entry 20 All attested photocopies of SB and BEs 3. Processing of Brand Rate Applications: 3.1 Initial Scrutiny: Upon receipt of the Brand Rate application, the Examiner/Superintendent/Appraiser of Drawback Section, ICD will scrutinize the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Memo within 30 days period, the claim shall be deemed not to have been received. This applies specifically to goods exported by post. However, if the exporter complies with the deficiency memo requirements within 30 days, an acknowledgment will be issued by the Drawback Section, ICD, City Customs, Bengaluru, and the date of this acknowledgment will be deemed the date of filling the claim for the purpose of Section 75 of the Customs Act, 1962 (b) For Goods Exported other than by Post: In accordance with Rule 14(3)(a) of the Customs and Central Excise Duties Drawback Rules, 2017, if the claim for drawback is incomplete in any material particular of lacks the required documents specified under Rule 14(2), the claim will be returned to the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7] of Drawback Rules, 2017 against Shipping Bill No_____ dated ________Regarding. Dear Sir/Madam, With reference to your Brand Rate application filed under Rule [6/7] of the Customs and Central Excise Duties Drawback Rules, 2017, the application is found deficient or missing the following documents: [List of deficiencies] 2.As per Rule 12(3) (for goods exported by post) or Rule 14(3)(a) (for goods exported other than by post), you are requested to submit the required documents within 30 days. Failure to comply will result in the application being considered not filed under Section 75 of the Customs Act, 1962, read with Rule 6 or 7 of the Drawback Rules. Assistant/Deputy Commissioner of Customs Drawback Section, City Customs Commissionerate, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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