https://www.taxtmi.com/acts?id=30876 An electronic shipping bill in EDI or triplicate shipping bill filed under a drawback claim is deemed a claim on the date the proper officer permits clearance and loading under section 51 and is retained by that officer. Electronic entries for exports by post under section 84 are similarly deemed claims on receipt in EDI following the officer's clearance. Claims must be accompanied by export contract or letter of credit, ARE-1 where applicable, insurance certificate where necessary, and any communication of a drawback rate determined under rule 6 or 7. Incomplete claims are returned with a deficiency memo within ten days and treated as not filed for section 75A until resubmitted; testing time up to one month is excluded when computing the one month payment period. en-us Fri, 22 Sep 2017 18:43:08 +0530 Fri, 16 Jan 2026 11:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30876 An electronic shipping bill in EDI or triplicate shipping bill filed under a drawback claim is deemed a claim on the date the proper officer permits clearance and loading under section 51 and is retained by that officer. Electronic entries for exports by post under section 84 are similarly deemed claims on receipt in EDI following the officer's clearance. Claims must be accompanied by export contract or letter of credit, ARE-1 where applicable, insurance certificate where necessary, and any communication of a drawback rate determined under rule 6 or 7. Incomplete claims are returned with a deficiency memo within ten days and treated as not filed for section 75A until resubmitted; testing time up to one month is excluded when computing the one month payment period. Act-Rules Customs Fri, 22 Sep 2017 18:43:08 +0530 https://www.taxtmi.com/acts?id=30876