Supplementary drawback claims: filing timelines, limited extensions, deficiency memos, and the deemed filing date under customs rules.

Supplementary drawback claims may be filed where the amount paid is less than the amount or rate determined by the customs authorities, subject to a three-month filing period from the relevant date and limited extension on application with the prescribed fee. Incomplete claims or claims lacking required documents must be returned with a deficiency memo within fifteen days and are treated as not filed; resubmitted claims are treated as filed under the main provision for section 75A.

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