Duty drawback threshold reduced; lower minimums and special exceptions for postal and duty-exemption exports apply. Amendment of Rule 8 reduces the monetary threshold for payment of duty drawback and retains a minimum two percent of F.O.B. value where the calculated drawback is below that threshold, except that the two percent minimum does not apply to exports by post and exports under Advance Licences issued under the Duty Exemption scheme. The amended limits are to be applied with reference to the date of the Let Export order, so the relaxation operates only for shipments permitted on or after the amendment's effective date.
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Provisions expressly mentioned in the judgment/order text.
Duty drawback threshold reduced; lower minimums and special exceptions for postal and duty-exemption exports apply.
Amendment of Rule 8 reduces the monetary threshold for payment of duty drawback and retains a minimum two percent of F.O.B. value where the calculated drawback is below that threshold, except that the two percent minimum does not apply to exports by post and exports under Advance Licences issued under the Duty Exemption scheme. The amended limits are to be applied with reference to the date of the Let Export order, so the relaxation operates only for shipments permitted on or after the amendment's effective date.
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