A manufacturer got an order for electrical items to be exported to Africa by a Merchant Exporter. The Exporter has agreed to pass on draw back benefits to the manufacturer. The exports to be effected from an ICD where shipping bills has to be filed manually. Is it possible to claim draw back by the manufacturer directly from customs based on the disclaimer certificate issued by the exporter OR what are the procuredure to be followed by the manufacturere in this case to get the drawback from customs
Drawback claim by manufacturer
Asa Dev
Manufacturer Can Claim Drawbacks Directly with Shipping Bill Mention & No Objection Certificate from Merchant Exporter A manufacturer received an order for exporting electrical items to Africa through a Merchant Exporter, who agreed to transfer drawback benefits to the manufacturer. The manufacturer inquired about claiming drawbacks directly from customs using a disclaimer certificate from the exporter, as exports are processed from an ICD with manual shipping bills. The response highlighted two options: the Merchant Exporter can claim the drawback from customs and pass it to the manufacturer, or the manufacturer can claim it directly if their name appears on the shipping bill, supported by a No Objection Certificate from the Merchant Exporter. (AI Summary)
TaxTMI
TaxTMI