Re-export of Imported Goods (Drawback) Rules, 1995 Rule 4 — Statements/Declarations to be made on exports other than by post
Re-export of Imported Goods (Drawback) Rules, 1995 · Statements/Declarations to be made on exports other than by post
In the case of exports other than by post, the exporter shall at the time of export of the goods -
(a)state on the shipping bill or bill of export, the description, quantity and such other particulars as are necessary for deciding whether the goods are entitled to drawback under section 74 and make a declaration on the relevant shipping bill or bill of export that -
(i)the export is being made under a claim for drawback under section 74 of the Customs Act;
(ii)that the duties of customs were paid on the goods imported;
(iii)that the goods imported were not taken into use after importation; OR
(iii)that the goods were taken in use;
Provided that if the 1Principal Commissioner of Customs or Commissioner of Customs, as the case may be2 is satisfied that the exporter or his authorized agent has, for reasons beyond his control, failed to comply with the provisions of this clause, he may, after considering the representation, if any, made by such exporter or his authorized agent, and for reasons to be recorded, exempt such exporter or his authorized agent from the provisions of this clause.1Principal Commissioner of Customs or Commissioner of Customs, as the case may be2 is satisfied that the exporter or his authorized agent has, for reasons beyond his control, failed to comply with the provisions of this clause, he may, after considering the representation, if any, made by such exporter or his authorized agent, and for reasons to be recorded, exempt such exporter or his authorized agent from the provisions of this clause.]
(b)furnish to the proper officer of customs, copy of the Bill of Entry or any other prescribed document against which goods were cleared on importation, import invoice, documentary evidence of payment of duty, export invoice and packing list and permission from Reserve Bank of India to re-export the goods, wherever necessary.
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Amendment History
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1
Inserted by M.F & C.A. (D.R.) Notification No. 5/2003-Cus. (N.T.) , dated 21-1-2003.
2
Substituted by Notification No. 56/2014-Cus (N.T) , dated 06-8-2014.