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Duty Drawback, Customs - Import - Export - Customs - SEZ

Issue Id: - 115037
Dated: 2-6-2019
By:- Adarsh Gupta
Duty Drawback

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Hi,

Whether a exporter needs to file any return/statement for Duty Drawback claimed/received under the Customs Act? How does customs check whether exports proceeds have been realized by the exporter?

Regards,

Adarsh.

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1 Dated: 6-6-2019
By:- YAGAY andSUN

Through online e-BRC module customs checks the realization of export proceeds. If such amount not realized in prescribed time limit i.e. 9 months from the date of LEO or within any extended time period then Customs Department can recover such amount along with interest @ 15% from the Exporter.


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