Sample drawn from Export consignment

[Tikam Rawat]

We are manufacturer / exporter of all kind of furniture, floor coverings and textiles and exporting these goods under draw back scheme as announced by Ministry of Finance, Department of Revenue and would like to know in which instances samples have to be drawn from Export consignments by the customs authorities and purpose thereof

AI Summary

Guidelines on Customs Authorities' Sample Drawal for Exports Under Drawback Scheme and DEEC Explained. Circulars No. 57/97-Cus, 25/2005-Cus. A manufacturer and exporter of furniture, floor coverings, and textiles inquired about the circumstances under which customs authorities draw samples from export consignments, particularly under the drawback scheme. The response clarified that sample drawal is crucial for exports under schemes like DEEC, Drawback, and Pass Book. Relevant guidelines are provided in Circular No. 57/97-Cus and Circular No. 25/2005-Cus, along with instructions in Circular No. 37/2007 concerning the valuation of export goods, especially for sensitive items.