Supporting Documents Required For Processing Drawback Claim under Section 74
- Triplicate copy of the Shipping Bill bearing examination report recorded by the proper officer of the customs at the time of export.
- Copy of the Bill of entry or any other prescribed documents against which goods were cleared for importation.
- Import invoice.
- Evidence of payment of duty paid at the time of importation of goods.
- Permission from the Reserve Bank of India for re-exports of goods, wherever necessary.
- Export invoice and packing list.
- Copy of the Bill of Lading or Airway bill.
- Any other documents as may be specified in the deficiency Memo.
Time Limit under Section 74
In order to claim drawback under Section 74 the goods should be entered for export within two years from the date of payment of duty on the importation thereof. Provided that in any particular case the period of two years may on sufficient cause shown be extended by the by the Central Board of Customs and Central Excise by such period as it may deem fit.
The time limit have to be computed from the date of payment of duty up to the date of entry of goods for export under Sec 50 of the Customs Act for export by air or sea, under Section 77 for baggage items and Under Section 83 of the Customs Act for export by post
The claims should be filed in the manner prescribed under Rule 5 of Re-export of Imported Goods (Drawback of Customs Duties) Rules,1995, read with Public Notices issued by the Custom Houses. The time limit for filing the claim is three months from the date of let export order. If the exporter was prevented by sufficient cause from filing the claims within three months, the Asst. Commissioner of Customs can relax the time limit by three months.
Duty Drawback on Goods Exported
The claim for drawback is processed under the following systems:
1. Manual System
2. EDI System
3. By Post