Eximkey - India Export Import Policy 2004 2013 Exim Policy
Customs Duty Drawback Duty Drawback Scheme Claim/Payment of drawback against export by sea or air

2. Product Specific Declarations

A. Product Specific Cases

The Drawback Table containing rates of drawback and the ‘General Notes’ to the Drawback Table sometimes specifies that the claim i.e. Drawback SB/Bill of Export relating to drawback against a particular commodity must be accompanied with a declaration as specified therein. Hence, the exporters must carefully go through the Drawback Table and the General Notes and see if any specific declaration is to be sent. Following are the cases/products where product specific declarations may be required.

Modvat Non-Availment (Also see S. No. 4 under ‘Common Declarations’ above)

The expression “when Modvat facility has not been availed” wherever used in the Drawback Table shall mean that exporter has to satisfy the following conditions namely:-

(i) The exporter declares, and if necessary, establishes to be satisfaction of Assistant Commissioner of Customs or Central Excise concerned as the case may be that, no Modvat facility has been availed for any of the inputs used in the manufacture of the export product.

(ii) If the goods are exported under Bond or claim for rebate of Central Excise duty, a certificate from the concerned Superintendent of Customs/Central Excise in charge of the factory of production, to the effect that no Modvat facility has been availed for the goods under export, is produced.

Also see Chapter 5.

Paper/Paper Board Articles

In case the export of paper/paper board articles of the Drawback is made of more than one type of paper/paper board, rate applicable shall be in proportion to the material content of paper/board used.

Steel (Imported) Made Goods

Wherever in the Drawback Table the rates are specified with the condition that export product is manufactured out of imported steel only, exporter is required to goods a declaration on the shipping bill that the export products are made of imported steel only, duly supported by a certificate from the Superintendent of Central Excise/Customs, having jurisdiction over the factory of production to this effect.

Merchant Exporter Declaration

The merchant exporter should furnish details of the manufacturer of the goods in the Shipping Bill and, produce requisite declaration/certification by the manufacturer of the goods, to the satisfaction of the proper officer either at the time of passing the Shipping Bill or the drawback claim.

Verification of the correctness of declaration/certification wherever necessary would therefore require to be done with reference to the manufacturer of goods declared in the Shipping Bill.

B. Other Cases

Brand Rate

State (declare) clearly the brand rate notification (letter) No. and date, rate of drawback, etc on the reverse of the duplicate and triplicate copies of the Drawback SB/Bill of Export. Do enclose a certified copy of such notification/letter. Further, do make the declaration at (d) under 1A above.

Declarations about Non-Production of Particular Evidence

If the exporter is unable to produce any of the evidence required for claiming drawback at the time of processing of the shipping bill in the Export Department, they should give a declaration on the reverse copy of drawback claim copy stating that they will produce the necessary documents to Drawback Department directly within seven days from the date of examination of goods.

All Shipping Bills (including Drawback SB/BE)

Give such declarations/statements as are required to be filed under a specific law/regulation to which the export goods are subject to. For example, if the export goods are subject to compulsory pre-shipment inspection and quality control and the exporter intends to file a SB/BE without a certificate from the Export Inspection Agency (EIA), a declaration in Annexure 7 must be enclosed. For Drawback SBs, see Drawback Rule 12 in Part 2 of this book.

IPRS Cases

An exporter should declare onallcopies of Shipping Bills that –

“No IPRS is being claimed against these exports.”

Where no such declaration has been made, it should be presumed that exporter is availing IPRS and benefit of DEEC/Drawback may be regulated accordingly.

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