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DBK - Changes in S/B Declaration regarding All Industry Rates (AIRs) under Duty Drawback scheme


Basic Chemicals, Cosmetics & Dyes Export Promotion Council
(Set-up by Ministry of Commerce and Industry, Govt of India)

Jhansi Castle 4th Fl., 7 Cooperage Road, Mumbai - 400 001.India.

Tel : +91 22 22021288 / * Fax : +91 22 22026684 *

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EPC/LIC/DBK_SELF_DECLARATION       3rd August 2017




Changes in S/B Declaration regarding All Industry Rates

(AIRs) under Duty Drawback scheme


Dear Members,


Please note that the O/o  Office Of The Commissioner Of Customs, Nhava Sheva-II has issued Public Notice No- 100/2017 dated 2nd August 2017  regarding  “Implementation of GST in Customs-Changes in S/B Declaration”.


As you are aware, the higher All Industry Rates (AIRs) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. 1.7.2017 to 30.9.2017 (Circular No. 22/2017-Customs dated 30.6.2017).


Further, CBEC has amended Note and Condition 12A of Notification 131/2016-Cus (N.T.) dated 31.10.2016 by Notification 73/2017-Cus (N.T.) dated 26.7.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback.


To facilitate exports, the higher rate of drawback can be claimed on the basis of self-declaration to be provided by exporter in terms of revised Note and Condition 12A of Notification No.131/2016-Cus(N.T.) dated by Notification No.73/2017 Cus(N.T.)dated 26.07.2017.



It may be noted  that the changes made in Note and Condition 12A shall be applicable w.e.f. 1.7.2017 itself. For all exports made w.e.f 1.7.2017 for which higher rate of drawback is claimed, exporter has to submit the self-declaration in the format attached in the PN-100-17 dated 2nd August 2017 . This format is also being suitably included in the EDI shipping bill.


In respect of exports that have already been made, exporters may submit a single declaration regarding the export products covered in past shipping bills for which let export order has been given from 1.7.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier.


Regarding  cases where export goods had been cleared from factory, warehouse, etc. prior to 1.7.2017 but let export order has not been issued before 1.7.2017. Such goods are not supplies under GST and accordingly, said Note and Condition 12A is not applicable. For such goods, the declaration from exporter or certificate from the then Central Excise officer as applicable in terms of Note and Condition 12 of said Notification No. 131/2016-Customs (NT) shall continue.


Members are  requested to take note of the above.  For full text of the PN, please download  using below link-


Thanking You,

Yours faithfully,


Executive Director





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