Implementation of GST in customs: exporters may claim higher duty drawback via self-declaration for applicable exports. The requirement for a GST officer's certificate to claim higher AIR duty drawback has been replaced by an exporter's self-declaration in the prescribed format, to be incorporated in the EDI shipping bill. The revised Note and Condition 12A apply to exports with let export orders issued on or after 1.7.2017, allowing a single declaration for past shipping bills from that date; goods cleared before that date without a prior let export order remain subject to the earlier certificate requirement.
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Implementation of GST in customs: exporters may claim higher duty drawback via self-declaration for applicable exports.
The requirement for a GST officer's certificate to claim higher AIR duty drawback has been replaced by an exporter's self-declaration in the prescribed format, to be incorporated in the EDI shipping bill. The revised Note and Condition 12A apply to exports with let export orders issued on or after 1.7.2017, allowing a single declaration for past shipping bills from that date; goods cleared before that date without a prior let export order remain subject to the earlier certificate requirement.
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