Government of Pakistan

Model Customs Collectorate of Exports

Karachi

C.No.SI/MISC/45/2011-Exp/PQ                                                     Dated: 15-11-2011

STANDING ORDER NO. 05/2011/EXP-HQRS

SUB:              Procedure for sanction of duty drawback for consignments cleared through WeBOC

            Federal Board of Revenue vide SRO. 851(I)/2011 dated 17.09.2011 ad SRO. 884(I)/2011 dated 19.09.2011 has allowed export of FCL cargo at QICT through MCC (Exports). In pursuance of the aforesaid decision, all exporters, and their clearing agents were directed to file their Goods Declaration pertaining to FCL Export Cargo at QICT in WeBOC system w.e.f. 23.09.2011. Following procedure for payment of Duty Drawback Claims in respect of clearance made through WeBOC is issued for compliance of all concerned:

1.         Registration of Duty Drawback claims.

(i)     Every Goods Declaration (G.D) for export filed under section 131 read with the instructions contained in Standing Order No. 04/2011-Exp/HQRS dated 22.09.2011 shall be considered as application for duty drawback Claim, if admissible under the relevant duty drawback notifications issued under Section 21(c) of the Customs Act, 1969

(ii)        No separate duty Drawback Claim is required to be filed. However, the Exporter/Clearing Agent shall complete particulars including rates of duty drawback which he intends to claim in respect of any or all goods declared in a Goods Declaration.

2.         Processing and Sanctioning of Duty Drawback.

(i)         The Duty Drawback as may be admissible, shall be part of the process of assessment of cargo for export and the amount so admissible to the exporter shall be computed on departure of the vessel or conveyance carrying export cargo.

(ii)        As soon as foreign exchange is received and the exporter is in possession of Bank Credit Advice, the exporter shall scan and upload relevant Form “E” and Bank Credit Advice using his I.D. The A.O, Duty Drawback WeBOC Group shall check correctness of the Duty Drawback Claim with regard to duty drawback SRO, value and rate of duty drawback claimed by the exporter. If it is extremely necessary that further documents are called to confirm correctness of the claim, the A.O. may call for documents and after satisfying himself with regard to the genuineness of the claim, shall refer the same to the Principal Appraiser (P.A) of the relevant Duty Drawback Group. The P.A shall re-check value, SRO and rate of the Duty Drawback claimed in juxtaposition with supporting documents  submitted by the exporter. After satisfying himself with regard to the genuineness and admissibility of the claim, the P.A. shall either sanction the Duty Drawback amount and shall refer the case online to the Chief Accounts Officer for issuance of cheque of the sanctioned amount or shall refer the case to the Deputy Collector/Assistant Collector of the Group for sanction and payment under Rule 457 of Customs Rules, 2001, as the case may be.

3.         Payment of Duty Drawback.

The Chief Accounts Officer shall ensure that sanctioned amount of Duty Drawback is paid through cross-cheque in the name and account No. of the exporter which shall be signed by an Officer of Customs, authorized by the Collector, and the Chief Account Officer of the Collectorate and shall be dispatched at the address as provided by the exporter in his user profile.

4.         Re-Assessment of Duty Drawback.

(i)       The Customs may re-assess the export declaration any time during five years of clearance of goods for export or payment of duty drawback amount, as the case may be, and if on account of such re-assessment it is found that Duty Drawback has been paid in excess, the differential amount shall be recovered from the exporter along with fine, etc.

(ii)        In case of any upward revision of Duty Drawback rates with retrospective effect or any other reason, if the Duty Drawback amount has been found to be paid less, the differential amount shall be paid to the exporter upon filing supplementary duty drawback claim along with requisite documents.

5.         Post Drawback Audit.

All paid drawback claims shall be subjected to post payment audit by the authorities competent to conduct such audit.

Signed by

(Muhammad Ibrahim Vighio)

Collector

cacaccacacacacacaca