May, 2024 – Issue No. II

DRAWBACK

During the Permanent Trade Facilitation Committee (PTFC) meeting held on 10.03.2024, the following agenda point was put forth by the Chennai Custom Brokers’ Association (CCBA) were discussed.
“Number of queries are being raised by the officers of drawback section to ‘clarify whether item under export is purchased from EOU/SEZ or otherwise’. CBs/Exporters are asked to approach section along with declaration. Therefore, it is requested and suggested that for the said query a reply in the system itself has to be accepted in connection with the clarification whether purchased from EOU/SEZ and submission of any declaration to the drawback section has to be discontinued to avoid manual intervention.”

In pursuance of the above, the exporters are advised to upload a duly signed self-declaration in the document type – Self-Declaration on Customs Cases (Code 022CO1) of supporting documents on e-Sanchit platform while filing the shipping bills certifying that the goods under export were neither manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit in terms of the provisions of the relevant Foreign Trade Policy nor manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones as the case may be.
PUBLIC NOTICE NO 18/2024 DATED 25.4.2024 ISSUED BY THE COMMISSIONER OF CUSTOMS, CHENNAI-IV [EXPORT].

The Indian Tax Advisors