Rule 6 - Cases where amount or rate of drawback has not been determined

Provisional drawback: exporters may obtain interim payment subject to bonds and adjustment upon final determination.

An exporter may apply to the Principal Commissioner or Commissioner of Customs for determination of drawback where no rate or amount exists, with permitted time extensions subject to fees and recorded reasons; the officer must determine the drawback after inquiry. Provisional drawback may be granted up to the claimed amount on bonds or security, with repayment obligations if later found inadmissible or excessive, and final determinations adjust provisional payments. The Central Government may revoke or direct withdrawal of any determined rate or amount. 'Place of export' is defined as the customs station or appointed loading place.