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        <h1>Customs Updates Rules: Sample Drawings for Drawback Now Based on Risk, Case-by-Case Assessment by Officers.</h1> The Central Board of Excise and Customs has rescinded previous circulars regarding the monetary limits for drawing samples for drawback purposes to facilitate trade and ease of business. Export shipments will continue to be assessed based on risk criteria in the Risk Management System. Customs officers of appropriate rank will determine the necessity of drawing samples on a case-by-case basis, ensuring that samples are drawn only when necessary. Monitoring at a senior level is required to ensure timely case closure, ideally within thirty days of export. Samples may be drawn if there is specific intelligence or suspicion of misuse or fraud.

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