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Duty Drawback and Refund of Duty

Refund of Duty

Drawback of duty

Refund of Duty

Refund of duty paid on baggage can be availed in the following manner:

Items eligible
	Goods imported for personal use by a passenger.
Conditions
	1.	Claim for refund of duty should be made before the expiry of one year. However, refund of duty can be claimed even after one year only under protest.
	2.	Application for refund duty should be made to an officer of higher rank than the officer who made the assessment.
	3.	No application is required to be made where refund of duty is as a result of an order in appeal or revision and the proper officer makes the refund of the amount.

Drawback of Duty

Drawback of duty on baggage can be availed in the following manner:

A. Goods re-exported as baggage:

Items eligible
	Goods re-exported as baggage.
Items not eligible
	Goods imported for private and personal use. (Wearing apparel, tea chest, paper and plates exposed, cinematograph films, unexposed photographs films and x-ray film)
Conditions
	1.	Goods / Articles should be re-exported within two (2) years of their import or within the period extended by the Commissioner of Customs (maximum 3 years).
	2.	Identity of the goods / articles should proved to the satisfaction of the Assistant Commissioner of Customs by producing the Duty Receipt (containing the full particulars together with identification marks of such goods / articles) issued to the passenger at the time of arrival.
	3.	Claim for drawback should be made and established at the time of re-export.
	4.	Declaration should be filed by the passenger with the proper officer.
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Procedure
	1.	Passenger should furnish a declaration in the prescribed from, in duplicate, to the Superintendent, Customs Airport.
	2.	Passenger should also produce duty payment documents relating to goods cleared by them as baggage at the time of re-export of the goods.
	3.	Payment can be made to a person other than the passenger on furnishing the following: - an authority letter (alongwith the declaration) duly authenticated before the Superintendent, Customs Airport; and - a pre-receipt on a revenue stamp.
	4.	The Superintendent, Customs Airport on examination of the goods and on being satisfied about the identity of the goods, will: - permit export of the goods as baggage; - recommend drawback of duty due on the goods; - make suitable endorsement on the examination report; and - make suitable note on the duty payment documents produced.
		The Superintendent, Customs Airport will: - return the duplicate copy of the declaration-cum-examination report and duty payment document to the passenger; and - transmit the original copy of the declaration-cum-examination report to the Assistant Commissioner, Customs, Drawback Section.
	6.	Passenger / Authorised agent should submit the following to the office of the Assistant Commissioner of Customs, Drawback Section for getting the duty drawback: - drawback claim; - copy of declaration mentioned; - duty payment document; and - self-addressed envelope for despatch of the relevant cheque.
	7.	A cheque is issued towards drawback of duty and sent to the specified address of the passenger / authorised agent.

B. Goods procured / purchased by foreign buyers and exported:

Items eligible
	Goods procured / purchased by foreign buyers and exported.
Conditions
	1.	Goods are procured by foreign buyers during their visit to India.
	2.	Payment for the goods is made in freely convertible foreign currency which was deposited in cash with authorised foreign exchange dealers.
	3.	Goods are exported as tourist baggage.
Procedure
	1.	Appropriate shipping bill should be filed by an Indian Exporter / Seller or his authorised representative. (Foreign tourist is not allowed to file the bill as responsibility cannot be fixed for any possible mis-declaration).
	2.	Consignee in the shipping bill may be the visiting tourist / buyer or a third party when goods are procured by the visiting tourist for his company / principals abroad.
	3.	The following documents should be produced by the visiting tourist / buyer at the time of clearance of goods for export or at the time of examination of cargo: - Copy of Currency Declaration Form submitted to Customs at the time of his arrival in India; - Encashment Certificate of foreign currency given by the Indian Bank; - Contract in writing for purchase of goods (not compulsory).
	4.	The signature on the Currency Declaration Form / Encashment Certificate / Contract should match when foreign exchange was deposited in the Indian Bank by the visiting tourist / buyer. If foreign exchange was deposited in the Indian Bank by an authorised representative of the Indian exporter / seller, then the signature of the visiting tourist / buyer on the Currency Declaration Form / Encashment Certificate / Contract must tally with the signature on passport.

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