Duty drawback sampling procedures updated; factory-stuffed samples required above monetary threshold, submitted with export documents. Central Excise Authorities must draw samples at factory stuffing for shipments where admissibility of drawback cannot be visually decided and the drawback exceeds the prescribed monetary threshold; samples are to be submitted to Customs with export documents, recorded by the registering officer in the system and forwarded to the laboratory. For 100% cotton knitwear, routine per-consignment sampling is unnecessary if visual inspection suffices; sampling may occur at random intervals or when doubt or specific information exists.
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Central Excise Authorities must draw samples at factory stuffing for shipments where admissibility of drawback cannot be visually decided and the drawback exceeds the prescribed monetary threshold; samples are to be submitted to Customs with export documents, recorded by the registering officer in the system and forwarded to the laboratory. For 100% cotton knitwear, routine per-consignment sampling is unnecessary if visual inspection suffices; sampling may occur at random intervals or when doubt or specific information exists.
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