Drawback claim for exported goods requires certification of non-use and no separate rebate, submitted to customs. Form D sets the claim procedure for drawback on goods exported by parcel post under Rule 11, requiring detailed consignment particulars (consignee, parcel ... Summary
Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
Drawback claim for exported goods requires certification of non-use and no separate rebate, submitted to customs.
Form D sets the claim procedure for drawback on goods exported by parcel post under Rule 11, requiring detailed consignment particulars (consignee, parcel dates, weights, quantity, FOB value, rate and amount) and presentation to the Assistant/Deputy Commissioner of Customs (Drawback). It mandates certifications that the goods were not used after manufacture and that no separate rebate claim has been or will be made, and that duty on raw materials has been paid, with the manufacturer's/exporter's seal, signature, name, designation, place and date.
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