Drawback claims for goods exported by post require labelled parcels and customs receipt to fix filing date, with correction deadlines. Export parcels for drawback must be marked 'DRAWBACK EXPORT' and accompanied to the Postal Authority by a quadruplicate claim in the prescribed form. The date the proper officer of customs receives that claim from the postal authorities is deemed the date of filing for section 75A, and customs must so notify the exporter. If the claim is deficient, customs issues a deficiency memo within fifteen days and the claim is not deemed received; if corrected within thirty days, customs issues an acknowledgement whose date is then the deemed filing date.
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Drawback claims for goods exported by post require labelled parcels and customs receipt to fix filing date, with correction deadlines.
Export parcels for drawback must be marked "DRAWBACK EXPORT" and accompanied to the Postal Authority by a quadruplicate claim in the prescribed form. The date the proper officer of customs receives that claim from the postal authorities is deemed the date of filing for section 75A, and customs must so notify the exporter. If the claim is deficient, customs issues a deficiency memo within fifteen days and the claim is not deemed received; if corrected within thirty days, customs issues an acknowledgement whose date is then the deemed filing date.
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