Re-export of imported goods (Drawback of Customs duties)
Rules, 1995
M.F. (D.R.) Notification No. 36/95-Cus.
(N.T.), dated 26-5-1995 amended by
Notification No. 63/1995 -Cus (N.T.),
dated 20/10/1995 Notification No. 29/1999 -Cus (N.T.),
dated 11/05/1999 Notification No. 05/2003 -Cus (N.T.),
dated 21/01/2003 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)(Amended Vide Notification No 57/2017-Cus (N.T) dated 29/06/2017) "drawback", in relation to any goods exported out of India ,means the refund of duty or tax or cess as referred to in the Customs Tariff Act ,1975(51 of 1975) and paid on importation of such goods in terms of section 74 of 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, [See Customs Series Form No.
108 in Part 5] 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
[Commissioner 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 [Commissioner 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 [Commissioner of Customs] and the date of such
acknowledgement shall be deemed to be date of filing the claim
for the purpose of section 75A.
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;
[Provided
that if the Commissioner of Customs is satisfied that the
exporter or his authorized agent has, for reasons beyond his
control, failed to comply with the provisions of this clause, he
may, after considering the representation, if any, made by such
exporter or his authorized agent, and for reasons to be
recorded, exempt such exporter or his authorized agent from the
provisions of this clause.]
(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 [See Customs Series Form No. 109 in Part 5]
within three months from the date on which an order permitting
clearance and loading of goods for exportation under Sec. 51 is
made by proper officer of customs :
Provided that the [Assistant
Commissioner of Customs or Deputy Commissioner 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
[* * * * *]
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 [Commissioner
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 [Commissioner 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 [Commissioner (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 [Commissioner
(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).
[7A. Power to relax. - If
the Central Government is satisfied that in relation to the
export of any goods, the exporter or his authorised agent has,
for reasons beyond his control, failed to comply with any of the
provisions of these rules, and has thus been entitled to
drawback, it may, after considering the representation, if any,
made by such exporter or agent, and for reasons to be recorded
in writing, exempt such exporter or agent from the provisions of
such rule and allow drawback in respect of such goods.]
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.
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