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

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....C NOTICE NO. 33/2017 Subject: Customs - The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRS) of Drawback related changes - Reg. Attention of all Exporters / Importers/ Custom Brokers/ Clearing Agents / Steamer Agents/ Shipping agents/ Trade and Industry and Public is invited to the Boards Notification No. 88/2017-Customs (N.T.) dated 21.9.2017 to replace the C....

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....ub-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 gen....

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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 24.6.2016 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 of....

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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 3056.2017 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 drawb....