Drawback harmonisation with tariff headings mandates claims under revised sub headings and monitoring of anomalous payments. All Industry duty drawback rates effective 16.6.1995 are harmonised with Customs Tariff chapter headings; exporters must file claims using revised sub heading numbers. Composite entries were split to align products with tariff chapters while retaining existing descriptions and prescribing common drawback rates. Commissioners must monitor payments for distortions and report errors; required certifications should be incorporated into all copies of AR 4. Staff must note the revised Drawback Rules and issue Trade Notices and standing orders to ensure correct implementation.
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Drawback harmonisation with tariff headings mandates claims under revised sub headings and monitoring of anomalous payments.
All Industry duty drawback rates effective 16.6.1995 are harmonised with Customs Tariff chapter headings; exporters must file claims using revised sub heading numbers. Composite entries were split to align products with tariff chapters while retaining existing descriptions and prescribing common drawback rates. Commissioners must monitor payments for distortions and report errors; required certifications should be incorporated into all copies of AR 4. Staff must note the revised Drawback Rules and issue Trade Notices and standing orders to ensure correct implementation.
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