Export General Manifest (EGM) Transfer : The steamer agents will transfer the EGM electronically to the system so that the physical Export of goods is confirmed. The system will process the claims only on receipt of the EGM.
Shipping Bill EP Copy Printing : After the “Let Export” order is given on the EDI system by the Appraiser, the Shipping Bill is generated in two copies i.e., one Customs copy and one exporter’s copy (EP copy is generated after submission of EGM). It may be noted that unless EGM is filed and EP Copy is printed, the shipping bills do not move online to Drawback Queue and as per customs such claims cannot be said to be pending.
DBK Claim Queue : After filing of EGM and printing of EP Copy the shipping bills automatically move online to Drawback Queue in the EDI System for sanction. The drawback claims are processed through the system on first come first served basis.
DBK claim in case of Query by DBK Dept : In case of query by the DBK dept, the claim moves out of drawback queue to Exporter queue in the System. Such claims are not regarded pending with the Department and are deemed to have been returned to the exporter with query or deficiency memo. The exporter or his authorized representative may obtain a printout of the query/deficiency from the Service Centre if he so desires. Subsequently, exporter resubmits the claim for drawback after complying with the requirements specified in the deficiency memo. The claim will come in Queue of the system as soon the reply is entered.
Tracking of DBK Claims : The status of Shipping Bills and sanction of drawback claim can be ascertained from the EDI Service Centre or Drawback Helpdesk. Status of S/Bill and query can also be ascertained online through automatic email by sending e-mail to customs ids. For instance, claims pertaining to JNPTCH e-mail id is [email protected]
Scroll Issue & Payment Credit to Exporters Account : All the claims sanctioned during a particular period will be enumerated in a scroll and transferred to the Nominated Bank through the system. The Bank will credit the drawback amount in their respective accounts of the exporters in due course. In the EDI system the exporter are required to open their accounts with the Bank nominated by the Custom House or a branch anywhere in India of any of banks having core banking facility of transferring the funds electronically through NEFT/RTGS. This has to be done to enable direct credit of drawback amount to their accounts. The exporters are required to indicate their Account No. in the declaration form called as Annex.-B along with the details of the bank through which the export proceeds are to be realized.
Do’s & Don’ts for Drawback Claims
- Timely Submission of Declarations : Exporters/CHA must furnish essential documents such as CENVAT Certificate, Self Declaration etc. which are required to be filed for processing of drawback claims. As a result, queries are being raised by drawback section for want of aforesaid documents leading to delay in claim processing.
- Submit Brand Rate letters without delay.
- Negative Statement on Six Monthly basis : The exporter shall submit a certificate to the port which is issued by the Authorized Dealer or Chartered Accountant containing details of the shipments which remain outstanding beyond the prescribed time limit, including the extended time, if any, allowed by AD/RBI. Further, the exporters also have the option of giving a BRC from the concerned authorized dealer(s). Such certificates shall be furnished by the exporters on a 6 monthly basis. Failure or delay in filing negative statement regularly can often delay DBK payments processing.
- Cenvat Declaration : The Drawback rates under several sub-headings mentioned in the Drawback Schedule are dependent on the condition that CENVAT facility has not been availed. In order to claim drawback under such sub-headings, the exporters are required to file a self-declaration known as Annexure 1 at the time of examination. The information with regard to the Central Excise registered manufacturer exporters or the merchant exporters who have purchased goods from the Central Excise registered manufacturers, is obtained from the ARE-I form submitted at the time of examination.
- Correct Shipment details : Please ensure that details such as Rotation No, Bank A/c No., description, quantity, currency, value, drawback sub serial number etc. are correctly indicated at the time of filing of S/Bills.
- EP Copy : Ask your CHA to provide you EP Copy of Shipping Bill. The payment of drawback under the online EDI System cannot take place unless EP Copy is generated and printed.
- Filling of Supplementary claims : In case drawback received is less than due, for whatsoever reason, a supplementary claim is required to be filed in the prescribed form (Appendix III) within the prescribed time limit of 3 months. Maximum delay of 9 months can be condoned by AC/Drawback on sufficient cause being shown. Therefore, in case of delay the supplementary claim should be accompanied with a request for condontion of delay and reasons for delay. It may be noted that there is no provision to sanction the differential drawback amount on the basis of letters / representations, without a supplementary claim.
In case of EGM errors, non-filing of EGM, provisional assessments, pendency of test reports, non-printing of EP copies, amendment of the S/Bills for currency, quantity, unit, value, etc., please contact AC (Export) of the concerned CFS from where the goods were exported.