The Customs and Central Excise Duties Drawback Rules,2017 and all Industry Rates (AIRS) of Drawback related changes

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....ject : The Customs and Central Excise Duties Drawback Rules,2017 and all Industry Rates (AIRS) of Drawback related changes.- Reg. Attention of the Exporters/Customs Brokers is invited that, in terms of Board's Circular No. 38/2017- Customs issued vide F. No. 609/76/2017-DBK dated 22.09.2017, the Central Government has notified the Customs and Central Excise Duties Drawback Rules, 2017 (herein....

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....-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) References to input services and Service Tax have been omitted. (c) As drawback is limited to incidence of duties of Customs on inputs used and remnant Central Excise Duty on specified petroleum products used for gener....

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....17. (e) 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 24.06.2016 is no longer required w.e.f. 1.10.2017. (f) The notification also specifies the alternative AIRS on garment exports (items covered under Chapter 61 and 62) made against the Special Advance Authorization ( para 4.04A ....

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....o account by the Customs to authorize further provisional drawback, where necessary; (h) For fixation of Brand Rate, Circular no.23/2017-Customs dated 30.06.2017 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 (i) Where in respect of export product, NIL rate or no rate of drawba....