Government of India
Ministry of Commerce
Directorate General of Foreign Trade
Udyog Bhavan, New Delhi
Policy Circular No. 21 (RE-99)/99-2000
1. All Licensing Authorities,
2. All Commissioners of Customs and Central Excise,
3. The Federation of Indian Export Organisations, New Delhi.
4. The Export Promotion Councils / Commodity Boards,
5. All Chambers of Commerce and Industires / Association on the mailing list
Subject : Procedure for claiming Duty Drawback in terms of Paragraph7.41 of EXIM Policy, 1997-2002
Kind attention is invited to Paragraph 7.41 of the EXIM Policy according to which the additional Customs Duty paid in cash on inputs under DEPB shall be adjusted as MODVAT credit or Duty Drawback as per rules framed by the Deptt. of Revenue.
Exporters have pointed out that while claiming Duty Drawback as above, they are required to submit original EP copy of the Shipping Bills to the Custom Authorities, which they are not in a position to do as the same have already been submitted to the Regional Licensing Authority while claiming DEPB. This issue has been considered in consultation with Deptt. of Revenue. It has been decided that the exporters while making an application for DEPB or where the DEPB has already been issued, the exporters to whom the DEPB has been issued, may submit a request to the concerned RLA for giving photo copy of Shipping Bill duly attested by the RLA to him.
On receipt of such request the RLA shall attest the photo copies of such Shipping Bills with an endorsement to the effect that the original Shipping Bills have been retained by the RLAs and give these photo copies back to the exporters. Based on such photo copies attested by RLA, the exporter can file the claim for Duty Drawback with the Custom Authorities.
This is issued with the approval of DGFT.
( L. B. Singhal )
Jt. Director General of Foreign Trade
For Director General of Foreign Trade