Customs and Central Excise Duties Drawback Rules, 2017
Notification No. 88/2017-Cus (N.T.) Dated 21/09/2017
G.S.R. (E).In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962) and section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules, namely:-
| Rule 1 | Short title, extent and commencement |
| Rule 2 | Definitions |
| Rule 3 | Drawback |
| Rule 4 | Revision of rates |
| Rule 5 | Determination of date from which the amount or rate of drawback is to come into force and the effective date for application of amount or rate of drawback |
| Rule 6 | Cases where amount or rate of drawback has not been determined |
| Rule 7 | Cases where amount or rate of drawback determined is low |
| Rule 8 | Cases where no amount or rate of drawback is to be determined |
| Rule 9 | Upper Limit of Drawback amount or rate |
| Rule 10 | Power to require submission of information and documents |
| Rule 11 | Access to manufactory |
| Rule 12 | Procedure for claiming drawback on goods exported by post |
| Rule 13 | Statement/Declaration to be made on exports other than by Post |
| Rule 14 | Manner and time for claiming drawback on goods exported other than by post |
| Rule 15 | Payment of drawback and interest |
| Rule 16 | Supplementary claim |
| Rule 17 | Repayment of erroneous or excess payment of drawback and interest |
| Rule 18 | Recovery of amount of Drawback where export proceeds not realised |
| Rule 19 | Power to relax |
| Rule 20 | Repeal and saving |
| Annexure-1 | Form for Claim of Drawback Under Rule 12 |
| Annexure-2 | Application for Supplemtary Claim for Drawback Under Rule 16 |
Refer
Circular No. 37/2018-Customs Dated 09/10/2018
Refer
Circular No. 24/2019-Customs dt. 08/08/2019
Refer Circular No.
33/2019-Customs dt. 19/09/2019
Refer Notification
No. 77/2023-Customs (N.T.) Dated 20/10/2023