Brand rate drawback claims must use a specified identifier plus tariff code to obtain provisional customs-component payment. Exporters claiming brand rate must declare a specified identifier followed by the AIR Schedule Drawback Tariff Item number and the character B on the shipping bill; Customs will process such bills for provisional drawback equal to the Customs component (B column of the AIR Schedule) subject to AIR conditions. After export, exporters apply to Central Excise for brand-rate fixation; timely applications may yield provisional or final brand-rate letters and Customs will adjust payments accounting for amounts already paid. Amendments or notifications are permitted for earlier-filed shipping bills to enable provisional Customs-component payments.
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.
Brand rate drawback claims must use a specified identifier plus tariff code to obtain provisional customs-component payment.
Exporters claiming brand rate must declare a specified identifier followed by the AIR Schedule Drawback Tariff Item number and the character B on the shipping bill; Customs will process such bills for provisional drawback equal to the Customs component (B column of the AIR Schedule) subject to AIR conditions. After export, exporters apply to Central Excise for brand-rate fixation; timely applications may yield provisional or final brand-rate letters and Customs will adjust payments accounting for amounts already paid. Amendments or notifications are permitted for earlier-filed shipping bills to enable provisional Customs-component payments.
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