Circular No.ES/78/2022-23 29th August, 2022
To: Members of the Council
Sub: Streamlining the procedure of processing of Drawback claims under section 74 of the Customs Act, 1962
Dear Member,
As you are aware, the present procedure of processing drawback claims under Section 74 of Customs Act, 1962 includes drawback claims for export of goods imported and cleared under Risk Management System (RMS).
Now, vide Public Notice No. 53/2022 dated 17th August, 2022, JNCH has scrutinized and streamlined the current procedure of processing of Drawback claims:-
The application for claim of drawback under Section 74 made by the exporter/CHA shall be accompanied by the following documents:
|
Sr. No. |
Documents required |
Sr. No. |
Documents required |
|
1 |
Annexure – II |
8 |
Import Packing List |
|
2 |
Calculation Sheet for the Drawback claim |
9 |
Evidence of payment of duty at the time of import i.e. TR – 6 Challan. |
|
3 |
Copy of Shipping Bill |
10 |
Self – declaration for not claiming of IGST amount paid on re-exported goods, if exporter is claiming only (BCD+SWS). |
|
4 |
Export Invoice and Packing List |
11 |
If the exporter is claiming IGST amount paid at the time of import then they must provide the certificate duly signed by the Central/State/UT GST Officer having jurisdiction over the exporter, that no credit of Integrated Tax/Compensation Cess paid on imported goods have been availed or no refund of such credit o integrated tax paid on re-exported goods has been claimed. |
|
5 |
Export Bill of Lading |
12 |
Affidavit of Stamp paper of Rs. 500 (notarized) |
|
6 |
Copy of Bill of Entry |
13 |
Permission of RBI for re-export of the goods, wherever necessary. |
|
7 |
Import Invoice |
14 |
Any other relevant document. |
Members may please note that documents mentioned at Sl. Nos. 1 to 12 above are mandatory for all the cases while Sl. Nos. 13 to 14 are required only in specific cases.
For detailed information on the procedure of processing of Drawback claims under Section 74 of the Customs Act, 1962, members may kindly refer to Public Notice No. 53/2022.
Members are requested to make a note of the above and do the needful as advised by JNCH.
Thanking you,
Yours faithfully,
S. BALARAJU
EXECUTIVE DIRECTOR
