Customs Circular No-39/2007-CUS.
Dated 9.10.2007
Drawback Schedule, 2007-08 - increase in drawback rates with retrospective
effect from 1.4.2007 - exemption from filing supplementary claims – regarding.
I am directed to invite your attention to notification No.68/2007-Cus(NT), dated
16.7.2007 vide which the increased rates of duty drawback on specified items (as
specified in paragraph 4 of the notification) were given effect retrospectively
from 1.4.2007. In this connection, several representations have been received
from the trade bodies requesting that the differential drawback amount which has
become due to the exporters because of the increase in drawback rates with
retrospective effect from 1.4.2007, may be automatically credited into the
exporters’ accounts by the EDI system of Custom Houses without the exporters
having to file supplementary claims against each EDI shipping bill. It has been
stated that filing of a supplementary claim in each case as required under Rule
15 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
shall generate a lot of avoidable paper work for the exporters as well as for
the Custom Houses.
2. The matter has been considered by the Ministry and it has been decided to
give one time relaxation to exporters under Rule 17 of the Customs, Central
Excise Duties and Service Tax Drawback Rules, 1995 from filing supplementary
claims against all EDI Shipping Bills in respect of which Let Export Orders (LEOs)
were given by the Customs authorities during the period 1.4.2007 to 17.7.2007
3. Accordingly, the differential drawback amount which has become due to the
exporters against exports effected through EDI during this period may be paid to
them without their having to file supplementary claims. The Directorate General
of Systems has been requested to provide a suitable software to all EDI
locations which will ensure that the differential amount of drawback gets
automatically processed and credited to the exporters’ accounts without their
having to file individual supplementary claims. However, in case of manual
shipping bills the exporters shall be required to file supplementary claims as
required under Rules 15 of the Customs, Central Excise Duties and Service Tax
Drawback Rules, 1995.
4. All precautions may please be taken to ensure that only the correct amount
gets credited into the exporters’ accounts. Sample cases may be taken up for
manual checking and validation. It may also be ensured that in cases where the
exporters have already taken the differential drawback by filing supplementary
claims, the EDI system does not again credit the differential drawback amount
into exporter’s accounts.
5. A suitable Public Notice for information of the Trade and Standing Order for
guidance of the staff may be issued. Difficulties faced, if any, in
implementation of the circular may be brought to the notice of the Board.
Receipt of this Circular may kindly be acknowledged.
F.No.609/114/2007-DBK
Yours faithfully,
( P.K. MOHANTY )
JOINT SECRETARY(DRAWBACK)
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