Drawback self-declaration enables higher AIR drawback where GST officer certificate is unavailable, subject to verification to prevent double neutralisation. The requirement for a certificate from the jurisdictional GST officer to claim higher AIR duty drawback is dispensed with; exporters may claim higher rates on the basis of a prescribed self-declaration (also to be included in the EDI shipping bill) that no input tax credit or refund has been or shall be availed, with the amendment applicable to exports governed by the revised Note and Condition 12A with effect from 1.7.2017.