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of <h1>Section 84 export entries (post and electronic) treated as bills of export for drawback eligibility; electronic filing fixes claim date</h1> Amendments expand the scope of drawback procedures to treat entries made under section 84 of the Customs Act for exports by post as equivalent to a bill of export, inserting that reference into rules 8, 13 and 14; effect: exporters using section 84 entries become eligible for drawback procedures previously confined to bills of export. Headings in rules 12, 13 and 14 are revised to reflect 'exports under rule 12' rather than 'by post'; effect: procedural headings now cover manually made section 84 entries. A new rule deems an electronically made section 84 entry received on Electronic Data Interchange, after the proper officer permits clearance and loading, to constitute a filed drawback claim and requires retention of that claim by the proper officer; effect: electronic section 84 entries create an operative drawback claim date and custody by customs.
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