Download Form Proforma for claiming drawback on re-export of duty paid goods under Section 74 of CUSTOM FORM in PDF and Excel
Download Custom Form Proforma for claiming drawback on re-export of duty paid goods
Download Custom Form Proforma for claiming drawback on re-export of duty paid goods under Section 74 of Custom Act, 1962
As per rule 5 of re-export of imported goods (drawback of custom duties) rules, 1995 section 74 of custom act, 1962
RULE5. Manner and time of claiming drawback on goods exported other than by post. –
(1) A claim for drawback under these rules shall be filed in the form at Annexure II [See Customs Series Form No. 109 in Part 5] within three months from the date on which an order permitting clearance and loading of goods for exportation under Sec. 51 is made by proper officer of customs :
Provided that the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] may, if he is satisfied that the exporter was prevented by sufficient cause to file his claim within the aforesaid period of three months, allow the exporter to file his claim within a further period of three months.
(2) The claim shall be filed [* * * * *] along with the following documents, namely :-
(a) Triplicate copy of the Shipping Bill bearing examination report recorded by the proper officer of the customs at the time of export.
(b) Copy of Bill of Entry or any other prescribed document against which goods were cleared on importation.
(c) Import invoice.
(d) Evidence of payment of duty paid at the time of importation of the goods.
(e) Permission from Reserve Bank of India for re-export of goods, wherever necessary.
(f) Export invoice and packing list.
(g) Copy of Bill of lading or Airway bill.
(h) Any other documents as may be specified in the deficiency memo.
(3) The date of filing of the claim for the purpose of section 75A shall be the date of affixing the Dated Receipt Stamp on the claims which are complete in all respects, and for which an acknowledgement shall be issued in such form as may be prescribed by the [Commissioner of Customs].
(4) (a) Any claim which is incomplete in any material particulars or is without the documents specified in sub-rule (2) shall not be accepted for the purpose of section 75A and such claim shall be returned to the claimant with the deficiency memo in the form prescribed by the [Commissioner of Customs] within fifteen days of submission and shall be deemed not to have been filed;
(b) Where exporter complies with requirements specified in deficiency memo within thirty days from the date of receipt of deficiency memo, the same will be treated as a claim filed under sub-rule (1).
(5) Where any order for payment of drawback is made by the [Commissioner (Appeals)], Central Government or any Court against an order of the proper officer of customs, the manufacturer exporter may file a claim in the manner prescribed in this rule within three months from the date of receipt of the order so passed by the [Commissioner (Appeals)], Central Government or the Court, as the case may be.
SECTION74. Drawback allowable on re-export of duty-paid goods. –
(1) When any goods capable of being easily identified which have been imported into India and upon which any duty has been paid on importation, –
(i) are entered for export and the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51; or
(ii) are to be exported as baggage and the owner of such baggage, for the purpose of clearing it, makes a declaration of its contents to the proper officer under section 77 (which declaration shall be deemed to be an entry for export for the purposes of this section) and such officer makes an order permitting clearance of the goods for exportation; or
(iii) are entered for export by post under section 82 and the proper officer makes an order permitting clearance of the goods for exportation, ninety-eight per cent of such duty shall, except as otherwise hereinafter provided, be re-paid as drawback, if –
(a) the goods are identified to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the goods which were imported; and
(b) the goods are entered for export within two years from the date of payment of duty on the importation thereof :
Provided that in any particular case the aforesaid period of two years may, on sufficient cause being shown, be extended by the Board by such further period as it may deem fit.
(2) Notwithstanding anything contained in sub-section (1), the rate of drawback in the case of goods which have been used after the importation thereof shall be such as the Central Government, having regard to the duration of use, depreciation in value and other relevant circumstances, may, by notification in the Official Gazette, fix.
(3) The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may —
(a) Provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, may be established;
(b) Specify the goods which shall be deemed to be not capable of being easily identified; and
(c) Provide for the manner and the time within which a claim for payment of drawback is to be filed.
(4) For the purposes of this section –
(a) Goods shall be deemed to have been entered for export on the date with reference to which the rate of duty is calculated under section 16;
(b) in the case of goods assessed to duty provisionally under section 18, the date of payment of the provisional duty shall be deemed to be the date of payment of duty.
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