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Home Acts & Rules Customs Rules Customs and Central Excise Duties Drawback Rules, 2017 This

Customs and Central Excise Duties Drawback Rules, 2017

Rule 1 : Short title, extent and commencement
Rule 2 : Definitions
Rule 3 : Drawback.
Rule 4 : Revision of rates
Rule 5 : Determination of date from which the amount or rate of drawback is to come into force and the effective date for application of amount or rate of drawback
Rule 6 : Cases where amount or rate of drawback has not been determined
Rule 7 : Cases where amount or rate of drawback determined is low
Rule 8 : Cases where no amount or rate of drawback is to be determined
Rule 9 : Upper Limit of Drawback amount or rate.
Rule 10 : Power to require submission of information and documents.
Rule 11 : Access to manufactory
Rule 12 : Procedure for claiming drawback on goods exported by post.
Rule 13 : Statement/Declaration to be made on exports other than by Post
Rule 14 : Manner and time for claiming drawback on goods exported other than by post
Rule 15 : Payment of drawback and interest
Rule 16 : Supplementary claim
Rule 17 : Repayment of erroneous or excess payment of drawback and interest
Rule 18 : Recovery of amount of Drawback where export proceeds not realised
Rule 19 : Power to relax.
Rule 20 : Repeal and saving
 
 
 
 
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