Sub: Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes - reg.

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.... Date: 27.09.2017 PUBLIC NOTICE NO. 121 /2017 Sub: Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes - reg. Attention of all the importers, Exporters, Customs Brokers, and other stake holders is invited to the Board Circular No. 38/2017-Customs, dated 22nd September, 2017. 2. The Central Government has notified the Customs....

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....eviable under sub-section (7) and compensation cess leviable under sub-section (9) respectively of section 3 of the Customs Tariff Act, 1975 chargeable on any imported materials or excisable materials used in the manufacture of goods exported; (b) As drawback is limited to incidence of duties of Customs on inputs used and remnant Central Excise Duty on specified petroleum products used fo....

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.....2017; (d) In case of AIR claim against tariff item numbers 711301, 711302 and 711401, the requirement of declaration by exporter as per Circular no. 30/2016-Customs dated 24.6.2016 is no longer required w.e.f. 1.10.2017; (e) The notification also specifies the alternative AIRs on garment exports (items covered under Chapter 61 and 62) made against the Special Advance Authorizati....

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....o account by the Customs to authorize further provisional drawback, where necessary; (g) For fixation of Brand Rate, Circular no. 23/2017-Customs dated 30.6.2017 may be referred. The brand rate facilitation would continue and there should be no delay by Customs formations in finalizing applications for fixation of brand rate; (h) Where in respect of export product, NIL rate or no....