Parcel post drawback claims require exporter certifications, customs examination, postal processing, seal inspection and final export certification.

Annexure-I prescribes the rule 12 drawback claim form for goods exported by parcel post. Exporters must provide consignment, value, drawback-rate and amount particulars, and certify non-use after manufacture, absence of a separate central excise rebate claim, and payment of customs and central excise duty on raw materials. The form records official examination, packing and sealing, postal forwarding, seal inspection, export clearance or detention, and final certification of export and forwarding to customs.

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