Clarification regarding exports under claim for drawback in the GST scenario
32/2017 Dated:- 27-7-2017 Circular
Customs
Circular No. 32/2017 – Customs
F. No. 609/64/2017-DBK
Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise & Customs
***
New Delhi, dated 27th July, 2017
To,
Principal Chief Commissioners / Principal Directors General,
Chief Commissioners / Directors General,
Principal Commissioners / Commissioners,
all under CBEC
Madam/Sir,
Sub: Clarification regarding exports under claim for drawback in the GST scenario.
As you are aware, the higher All Industry Rates (AIRs) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. 1.7.2017 to 30.9.2017 (Circular No. 22/2017-Customs dated 30.6.2017).
2. Various issues have been highlighted by field formations and exporters regarding
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e basis of self-declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification.
4. Since Notes and Conditions of Notification No. 131/2016-Cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under the Schedule to said Notification, accordingly in terms of the Section 75(3) of the Customs Act, 1962 and Rule 5(2) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, it may be noted that the changes made in Note and Condition 12A shall be applicable w.e.f. 1.7.2017 itself. Thus, exports which have been made from 1.7.2017 onwards shall be governed by the revised Note and Condition 12A. For all exports made w.e.f 1.7.2017 for which higher rate of drawback is claimed, exporter has to submit the self-declaration in the format attached. This format is also being suitably included in the EDI shipping bill. In respect of exports that have already been made, exporters may submit a single declar
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r the purpose of audit checks for above cited self-declarations. Directorate General of Audit (Central Taxes) is also being asked to have the declarations given by exporters about non-availment of ITC/refund etc. in respect of exports under drawback verified at the time of audit of these units/exporters. These checks will thus ensure that there is no double neutralisation of taxes by simultaneous availment of credit/refund and drawback.
7. In order to further facilitate exporters, it may be ensured that all pending drawback claims are disposed of on priority and zero pendency be maintained. Supplementary claims whenever filed should also be processed on priority.
8. Wide publicity on these aspects may be given by way of issuance of trade notice and field officers also should be sensitised.
Encl. as above.
Yours faithfully,
(Dipin Singla) OSD (Drawback)
Tel: 23341480
Self-declaration for claiming higher rate of AIR of duty drawback under column (4) and (5) of the AIR Schedule und
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