Customs drawback rules now treat postal export entries under section 84 as drawback claims upon EDI receipt when clearance is permitted. Amendments add export entries made under section 84 for exports by post to the Drawback Rules, inserting those entries alongside bills of export in rules 8 and 13 and altering rule headings. Rule 14 now provides that an electronic entry under section 84 for exports by post is deemed to be a claim for drawback when received on the Electronic Data Interchange after the proper officer permits clearance and loading, and such deemed claim must be retained by that officer.
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Customs drawback rules now treat postal export entries under section 84 as drawback claims upon EDI receipt when clearance is permitted.
Amendments add export entries made under section 84 for exports by post to the Drawback Rules, inserting those entries alongside bills of export in rules 8 and 13 and altering rule headings. Rule 14 now provides that an electronic entry under section 84 for exports by post is deemed to be a claim for drawback when received on the Electronic Data Interchange after the proper officer permits clearance and loading, and such deemed claim must be retained by that officer.
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