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

[Mahir S]

Drawal of samples is an important tool especially in cases wherein goods are exported under various schemes such as DEEC/Drawback/Pass Book Schemes etc.

Clarification for drawal of samples in respect of goods exported under various schemes is detailed in Circular No. 57/97-Cusdated 31 /10/ 97 and Circular No. 25 / 2005-Cus. dated 06/06/2005  (Corrigendum to circular no. 57/97). Further,  Para 5 of  Customs Valuation (Determination of Value of Export Goods) Rules, 2007- Instructions as discussed in Circular No. 37/2007 dated 09/10/2007 may also be taken in consideration at the time of export of goods, especially if the said goods are sensitive items.

AI Summary

Drawal of samples verifies export goods under incentive schemes and enforces valuation and classification compliance. Drawal of samples from export consignments is a customs enforcement and verification mechanism used to confirm the nature, quality and declared particulars of goods exported under incentive schemes such as duty drawback, DEEC and passbook arrangements. Administrative circulars and the Customs Valuation (Determination of Value of Export Goods) Rules provide procedural guidance for sampling, particularly for sensitive items and where scheme benefits depend on accurate description and valuation.