Subject: Standard procedure for processing of Brand Rate claims reg.

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----- Start of picture text -----<br> SES feaTae -/ Ministry of Finance [EO<br>Sd RT EROR/ Government ofIndia -<<br>EG Office ofCommissioner of Customs, NS-IT Kee ; V<br>aera ory Jawaharlal Nehru Custom House, Nhava Sheva, »4<br>Tal. Uran, Dist- Raigad, Maharashtra — 400 707. eel Fo<br>nT<br>DIN: th<br>20240778NT0000014539 Date: 11.07.2024<br>STANDINGORDER NO.97/2024<br>ree. Standard procedure for processing of Brand ate claims -<br>claims To streamline the process and to address certain issues concerning ‘rand Rate<br>of drawback, it is decided that Standard Operating Procedure be devised for the<br>clarity of [the] [officers.]<br>2. Issue-wise standard procedure for processing of Brand Rate claims ‘s as under:<br>A. Brand Rate claims where export taken place from multiple locations<br>i. Tarough Rule 6 and Rule 7 of Customs and Central Excise Duties Drawback<br>Rules, 2017 and through Circular No.23/2017-Customs dated 30.06.2017, Board<br>had made it clear that “in case the exports have taken place from more than one<br>plice, exporter can file Brand rate application with the Principal Commissioner/<br>Cernmissioner ofCustoms having jurisdiction over any one of the places of export.”<br>----- End of picture text -----<br>

ter can file Brand rate application with the Principal Commissioner/<br>Cernmissioner ofCustoms having jurisdiction over any one of the places of export.”<br>----- End of picture text -----<br>

• ii. The above provision was made for trade facilitation and to make ‘1e process of Brand Rate fixation more trade friendly. Instances have been noticed where this provision has been misused. For instance, in some cases it has been observed that, “the claim containing Shipping Bills uf multiple locations have been filed but Shipping Bill/s pertaining to JNCH didn’t fulfil the criteria of Rule &/Rule 7 of Customs and Central Excise Duti2s Drawback Rules, 2017.” Therefore, proper care should be taken to ensure that only those Brand Rate claims sha! be accepted, wherein, Shipping Bills pertainirg te |NCH /%'fills-the provisions of Rule 6/Rule 7 of Customs and Cent-al Excise Duties Drawback Rules, 2077.

• B. Internal Audit of Brand Rate Claims i. In Para 3 (d) (ix) of circular No.14/2003-Customs dated 06.03.2003 it is clearly mentioned that “after issue of Brand Rate letters, all cases involving drawback amount of more than Rs.1 lakh may be subjected post-audit by Internal Audit Unit of the Commissionerate. Further 20 % ofthe cases involving drawback amount of less than Rs.1 lakh may also be selected by the Internal Audit Unit for post-audit at random basis. Requisite follow-up actions may be taken immediately to review at the appropriate leve! and if necessary to amend/revoke the Brand aces In case

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CUS/DBK/MISC/1255/2024-DBK-O/0-Commr-Cus-Nnava Sheva-ll

llow-up actions may be taken immediately to review at the appropriate leve! and if necessary to amend/revoke the Brand aces In case

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CUS/DBK/MISC/1255/2024-DBK-O/0-Commr-Cus-Nnava Sheva-ll

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the audit objection is found to be sustainable. For this purpose, Copies of all Brand Rate letters are required to be endorsed to the Internal Audit Unit”.

• ii. Accordingly, after completion of Brand Rate verification and fixation procedure, a copy of Brand Rate letter should invariably be marked to Internal Audit Unit, JNCH for further necessary action at their end.

3. Any difficulty noticed in the implementation of this Standing Order may be brought to the notice of the undersigned.

Signed by Sanjeev Kumar Singh Date: 11-07-2024 14:14:54

(SANJEEV KUMAR SINGH) Commissioner of Customs NS-II, JNCH, Nhava Sheva.

Copy to:

1. The Chief Commissioner of Customs, Mumbai Customs Zone-II, JNCH, Nhava Sheva.

2. All Pr. Commissioner/Commissioner of Customs, JNCH, Nhava Sheva.

3. All Addl./Joint Commissioner of Customs, JNCH, Nhava Sheva.

4. All Deputy/Assistant Commissioner of Customs, JNCH, Nhava Sheva.

5. Deputy Commissioner, EDI Section for uploading a copy on JNCH website.

6. Office copy.

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