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Extended - Exemption From Drawal Of Samples (Grant Of Drawback To AEO Certificate Holders)

Taxation Law (Country: India)

CBEC has extended the exemption from the requirements of drawal of samples for the purpose of grant of drawback to Authorized Economic Operator (AEO) holding Tier-I certificate.

Ref: Central Board of Excise & Customs, Drawback Division, Circular No. 18/2017-Cus dated the 29th May, 2017

Reference to Circular No. 5/2017-Cus dated 28.2.2017, wherein exporters who have been accorded Authorized Economic Operator (AEO) certificate (Tier II & Tier III) in terms of Circular No. 33/2016-Customs dated 22.07.2016 have been exempted from the requirements of drawal of samples for the purpose of grant of drawback, except in case of any specific information or intelligence.


2. In continuation of above mentioned Circular, and as a measure of further facilitation, it has been decided to extend the exemption from the requirements of drawal of samples for the purpose of grant of drawback to Authorized Economic Operator (AEO) holding Tier-I certificate, except in case of any specific information or intelligence.

3. Suitable Public Notice and Standing Order should be issued for guidance of the trade and officers. Any difficulty faced should be intimated to the Board.

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