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    <title>Supplementary claim</title>
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    <description>Supplementary drawback claims may be filed where the amount paid is less than the amount or rate determined by the customs authorities, subject to a three-month filing period from the relevant date and limited extension on application with the prescribed fee. Incomplete claims or claims lacking required documents must be returned with a deficiency memo within fifteen days and are treated as not filed; resubmitted claims are treated as filed under the main provision for section 75A.</description>
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      <description>Supplementary drawback claims may be filed where the amount paid is less than the amount or rate determined by the customs authorities, subject to a three-month filing period from the relevant date and limited extension on application with the prescribed fee. Incomplete claims or claims lacking required documents must be returned with a deficiency memo within fifteen days and are treated as not filed; resubmitted claims are treated as filed under the main provision for section 75A.</description>
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