Recovery of drawback: exporters must submit BRCs or negative statements to enable Customs monitoring and recovery action. The notice requires exporters to declare Authorised Dealers and to submit biannual Bank Realization Certificates or six monthly negative statements from ADs or statutory auditors for drawback shipping bills; the ICES BRC module will auto generate due dates, maintain pendency lists, permit three modes of BRC entry (specific BRCs, period negative statement, or listed pending S/Bs), and enable Customs to delete entries upon approval or recovery, thereby facilitating recovery action where export proceeds are not realized within the statutory period.