Circular No. 5/2017-Cus
F.No.609/13/2017-DBK
Government of India
Department of Revenue
Central Board of Excise & Customs
Drawback Division
New Delhi, the 28
th
February, 2017
To
Principal Chief Commissioners / Principal Directors General
Chief Commissioners / Directors General
Principal Commissioners &
Commissioners, all under CBEC
Sir/Madam,
Subject: Exemption from drawal of samples for the purpose of grant of drawback to the
AEO certificate holders.-reg.
I am directed to invite your attention to Circular No. 34/95-Cus dated 06.04.1995
prescribing the monetary limits and frequency of drawal of sample for purposes of grant of
drawback and Circular No. 57/1997-Cus dated 31.10.1997 read with Circular No. 25/2005-
Cus exempting certain exporters having in house testing facilities and where the samples
have earlier been drawn by Central Excise authorities, from drawal of samples for purposes
of grant of drawback.
2. In continuation to above mentioned circular, and as a measure of further facilitation,
it has been decided by the Board that those 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 are being exempt from the requirements of drawal of samples for
the purpose of grant of drawback, 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.
Yours faithfully,
(Dipin Singla)
Senior Technical Officer (Drawback)