Drawback claim filing and document requirements govern when export drawback is treated as filed and how deficiency memos operate. Drawback claims for exported goods are deemed filed when the shipping bill or postal entry is received in EDI after the Customs clearance and loading order, and the claim must be supported by specified export and insurance documents. Incomplete claims or claims lacking the required documents must be returned within 10 days with a deficiency memo and are treated as not filed until resubmitted after compliance. For payment of drawback under section 75A, the period spent in testing export goods, up to one month, is excluded from the one-month computation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Drawback claim filing and document requirements govern when export drawback is treated as filed and how deficiency memos operate.
Drawback claims for exported goods are deemed filed when the shipping bill or postal entry is received in EDI after the Customs clearance and loading order, and the claim must be supported by specified export and insurance documents. Incomplete claims or claims lacking the required documents must be returned within 10 days with a deficiency memo and are treated as not filed until resubmitted after compliance. For payment of drawback under section 75A, the period spent in testing export goods, up to one month, is excluded from the one-month computation.
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