Drawback on exports through post: filing date set by receipt or acknowledgement, with deficiency memo timelines. Procedure requires exporters to label outer packing and submit a prescribed claim to postal authorities; the date of receipt by the proper Customs officer is the filing date under the Customs Act. If a claim is incomplete, a deficiency memo must be issued within 15 days; upon compliance within 30 days an acknowledgement is issued, and the date of that acknowledgement is taken as the date of filing. Drawback for postal exports is sanctioned by the respective Foreign Post Office.