Authorized Economic Operator exemption removes routine sample drawal for drawback, subject to intelligence-based sampling override. Exports by entities holding Authorized Economic Operator certificates at Tier II and Tier III are exempted from the routine requirement of drawal of physical samples for the purpose of processing and grant of customs drawback, subject to an exception where specific information or intelligence warrants sampling. The exemption streamlines drawback claims while preserving an intelligence-driven sampling override.
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.
Authorized Economic Operator exemption removes routine sample drawal for drawback, subject to intelligence-based sampling override.
Exports by entities holding Authorized Economic Operator certificates at Tier II and Tier III are exempted from the routine requirement of drawal of physical samples for the purpose of processing and grant of customs drawback, subject to an exception where specific information or intelligence warrants sampling. The exemption streamlines drawback claims while preserving an intelligence-driven sampling override.
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