New Duty Drawback Rules: Sample Collection for Shipments Over Rs. 1 Lakh; Random Checks for Cotton Knitwear Garments.

The revised procedure for duty drawback requires that samples be drawn for shipments where the drawback amount is Rs. 1 lakh or more, unless the admissibility can be determined visually. Central Excise Authorities must collect samples during factory stuffing if the drawback exceeds this amount, which are then submitted to Customs with export documents. For 100% cotton knitwear garments, samples are not needed for each consignment if visually confirmed as such, but may be drawn randomly every 3 to 6 months or if there is doubt or special information. This procedure is intended to streamline the drawback process.

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