Sub: Clarification regarding exports under claim for drawback in the GST scenario.
25\/2017 Dated:- 7-8-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS :
\nNEW CUSTOMS HOUSE : PANAMBUR : MANGALORE – 575 010
\nTel: 0824-2407729 Fax: 0824-2407100 E-mail:cusmlore@yahoo.com, ustomslegalsection@yahoo.in
\nS-11\/11\/2016 DBK
\nDate : 07-08-2017
\nPUBLIC NOTICE NO. 25\/2017.
\nSub: Clarification regarding exports under claim for drawback in the GST scenario.
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\nAttention of all Customs Brokers, Exporters, Importers, Members of Trade and other stake holders is invited to Board's Circular No. 32\/2017- Customs dated 27.07.2017 on the above subject.
\n2. 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).
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n higher rate of drawback. To facilitate exports, the higher rate of drawback can be claimed on the basis of self-declaration to be provided by exporter in terms of revised Note and Condition 12A of the aforesaid notification. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n highlighted in Board's instruction F. No. 603\/01\/2011-DBK dated 11.10.2013. The said instruction is reiterated for the purpose of audit checks for the 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Sub: Clarification regarding exports under claim for drawback in the GST scenario.25\/2017 Dated:- 7-8-2017 Trade NoticeCustomsOFFICE OF THE COMMISSIONER OF CUSTOMS : NEW CUSTOMS HOUSE : PANAMBUR : MANGALORE – 575 010 Tel: 0824-2407729 Fax: 0824-2407100 E-mail:cusmlore@yahoo.com, ustomslegalsection@yahoo.in S-11\/11\/2016 DBK Date : 07-08-2017 PUBLIC NOTICE NO. 25\/2017. Sub: Clarification regarding exports under claim for drawback … Continue reading “Sub: Clarification regarding exports under claim for drawback in the GST scenario.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7616","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7616","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7616"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7616\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n5. 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 sh<\/p>\n
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\n8. 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.
\n9. Difficulties faced, if any may be brought to the notice of this office.
\n(Dr. M. SUBRAMANYAM)
\nCOMMISSIONER.
\nSelf-declaration for claiming higher rate of AIR of duty drawback under column (4) and (5) of <\/p>\n
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