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

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....awback Rules, 2017 and All Industry Rates of Drawback (AIR) related changes -reg. Attention of the Importers, Exporters, Customs Brokers and the members of Trade is invited to the Board's Circular No. 38/2017 - Customs dated 22.09.2017 on the above subject. The Central Government has notified the Customs and Central Excise Duties Drawback Rules, 2017 (hereinafter referred to as Drawback Rules 201....

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....n 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 generation of captive power for manufacture or processing of export goods, only general AIRs under column (4) with caps under column (5) have be....

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....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 FTP 2015- 20) in discharge of export obligations in terms of Notification No. 45/2016-Customs dated 13.8.2016. These AIRs are provided in 'Table' in the....

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....d. 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 drawback is provided in AIR Schedule, an application for fixation of Brand Rate under Rule 7 of the Drawback Rules, 2017 shall not be admissible. In such situation, application for fix....