The Customs and Central Excise Duties Drawback Rules, 2017 and all Industry Rates (AIRs) of Drawback related changes

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..... PUBLIC NOTICE NO. 33/2017 Subject: The Customs and Central Excise Duties Drawback Rules, 2017 and all Industry Rates (AIRs) of Drawback related changes - regarding. Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents Custodians/Customs Cargo Service Providers, Trade Associations/Chamer of Commerce, Members of the RAC/PGC and the public is invited to CBEC's Circular No. 38 .....

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..... es and AIR Schedule notification are highlighted below: (a) Definition of Drawback has been amended to provide for drawback of Customs and Central Excise duties excluding integrated tax leviable under sub-section (7) and compensation cess leviable under sub-section (9) respectively of section 3 of the Customs Tariff Act, 1975 chargeable on any imported materials or excisable materials used in the .....

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..... Central Excise duty, etc. stand omitted. Thus, the declaration required to be given by an exporter for claiming composite rate of drawback w.e.f. 1.7.2017 as per Circular no. 32/2017-Custwns dated 27.7.2017 is no longer required w.e.f. 1.10.2017; (e) In case of AIR claim against tariff item numbers 711301, 711302 and 711401, the requirement of declaration by exporter as per Circular no. 30/2016- .....

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..... corresponding to the export goods, if applicable, and subject to the same conditions as applicable to a claim for that component. The amount paid as provisional drawback under the above dispensation shall be taken into account by the Customs to authorize further provisional drawback, where necessary; (h) For fixation of Brand Rate, Circular no. 23/2017-Customs dated 30.6.2017 may be referred. The .....

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..... ack Committee constituted by the Central Government has been extended to 31.12.2017 to expeditiously look into issues arising from the changes made. Accordingly, exporters may immediately come forward with representations with supporting data and documents, if any, for higher rates than rates provided. 4. Difficulteis, if any, in following the above instructions may please be brought to the notic .....

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