Drawback non-applicability for EOU/SEZ sourced goods requires exporters' self-declaration uploaded on e Sanchit to avoid queries. Notification states that drawback rates do not apply to exports manufactured or exported by hundred per cent Export Oriented Units or by units in Free Trade Zones, Export Processing Zones, or Special Economic Zones, and instructs exporters to upload a signed self-declaration (Self-Declaration on Customs Cases, Code 022CO1) on e-Sanchit with shipping bills certifying non-manufacture/non-export by such excluded units to reduce queries and physical visits.
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.
Drawback non-applicability for EOU/SEZ sourced goods requires exporters' self-declaration uploaded on e Sanchit to avoid queries.
Notification states that drawback rates do not apply to exports manufactured or exported by hundred per cent Export Oriented Units or by units in Free Trade Zones, Export Processing Zones, or Special Economic Zones, and instructs exporters to upload a signed self-declaration (Self-Declaration on Customs Cases, Code 022CO1) on e-Sanchit with shipping bills certifying non-manufacture/non-export by such excluded units to reduce queries and physical visits.
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