Government of Pakistan
Model Collectorate of Customs (Exports)
Customs House, Karachi
No. SI/Misc/Rebate/WeBOC/01/Exp/2014-Pt.1 Dated: 18-08-2014
STANDING ORDER NO. 01/2014/EXP-HQ
SUB: Procedure for sanction of duty drawback for consignments cleared through WeBOC.
To bring in line with the procedure adopted at QICT at the time of start of WeBOC system the following procedure for payment of Duty Drawback Claims in respect of clearances made through WeBOC issued for compliance of all concerned.
1. REGISTRATION OF DUTY DRAWBACK CLAIMS
(i) Every Goods Declaration (GD) filed for export under Section 131 of the Customs Act. 1969 shall be considered as application to duty drawback claim if admissible under the relevant duty drawback notifications (SROs) 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 is bound to file Goods Declaration under Section 131(a) of the Customs Act 1969 containing correct and complete particulars of his goods including rates of duty drawback intended to be claimed in respect of any or all goods declared in Goods Declaration (GD)
2. PROCESSING AND SANCTIONING OF DUTY DRAWBACK
(i) The Duty Drawback, if admissible, shall be part of the process of assessment of cargo for export and the amount so admissible 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 (BCA), the exporter shall scan and upload relevant Form E and Bank Credit Advice (BCA) along with Bill of Lading (B/L) Packing List, Invoice etc. using his ID The date of filing the said documents will be construed as date of processing of Rebate Claim The Appraising Officer (A.O) duty drawback WeBOC shall check correctness of the duty drawback claim with regard to SRO, value and rate of duty drawback claimed by the exporter if necessary, further documents can be called to confirm correctness of the claim and after satisfying himself, the Appraising Officer, shall refer the claim to Principal Appraiser (PA) The Principal Appraiser snail re-check the admissibility of duty drawback with supporting documents submitted by the exporter and after satisfying himself with regard to the government and admissibility of the claim the Principal Appraiser shall either sanction the claim and refer the case online to Chief Account Officer (CAO) for issuance of cheque of the sanctioned amount or to refer the case to the Deputy/Assistant Collector for sanction and payment under Rule 457 of the Customs Rules, 2001, as the case may be.
3. PAYMENT OF DUTY DRAWBACK
The Chief Accounts Officer (CAO) shall ensure that sanctioned amount of duty drawback is paid through cross-cheque in the name and account number of the exporter which shall be signed by an Officer of Customs, authorized by the Collector and the Chief Accounts Officer (CAO) 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
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 found on account of such reassessment that duty drawback amount has been paid in excess, the differential amount shall be recovered from the exporter along-with fine / penalty.
5. POST DRAWBACK AUDIT
All paid duty drawback claims shall be subjected to post payment audit by the authorities competent to conduct such audit
Signed by
(Manzoor Hussain Memon)
Collector
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