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Circular No. 15/2021-Customs
F. No. CBIC-140602/1/2021-O/o Dir(Drawback)-CBEC
Hd BUA / Government of India
faa Aaleea / Ministry of Finance
Wat Ea las eT / Department of Revenue
HAT BAA HL Ud CAT e ats / Central Board of Indirect Taxes & Customs
Wfestaraatl. WHat / Drawback Division
RRR
4s Floor, Jeevandeep Building,
Sansad Marg, New Delhi — 110001
Dated 15" July, 2021
To,
All Principal Chief Commissioners/Chief Commissioners of Customs/
Customs (Preventive)/ CGST & Customs and
All Principal Directors General/ Directors General under CBIC
Madam/Sir,
Subject: Implementation of RMS for processing of Duty Drawback claims
Risk Management System (RMS) in export was introduced with effect from
15.7.2013. In this regard, Board’s Circular No. 23/2013-Customs dated 24.06.2013 refers. It
had been decided at that time to implement RMS in export in two phases. In the first phase of
implementation, RMS processed the data and provided output to ICES up to goods
examination stage. Export RMS thus allowed low risk consignments to be cleared based on
self-assessment of the declarations by exporters.
2, In the second phase, which is now being taken up, RMS will process the shipping bill
data after the Export General Manifest (EGM) is filed electronically and will provide
required output to ICES for selection of shipping bills for risk-based processing of duty
drawback claims.
3. It is to inform that the above-referred risk-based processing of shipping bills with
claim of duty drawback is being initiated with effect from 26.07.2021. In this regard, Systems
Directorate and NCTC have made requisite system-based changes for its implementation. In
this phase, shipping bills with claim for duty drawback will be routed on the basis of risk
evaluation through appropriate selection criteria. For this purpose, after the filing of correct
and complete EGM, shipping bills will be sent by ICES to RMS. Subsequent to RMS
treatment, ICES will be informed for each shipping bill whether for the processing of the
drawback claim, a particular shipping bill will be facilitated without intervention or will be
routed to the proper officer (i.e. Superintendent/Appraising Officer or Assistant/Deputy

Commissioner as per the threshold amount specified in Circular No. 17/2000-Cus dated
29.02.2000) for further action. For shipping bills routed to the said Customs officers for
drawback processing, all necessary checks shall continue to be undertaken by the Customs
officers as before. The extant procedure for payment of the duty drawback amount into the
exporters’ account will also remain unchanged.
4, In this context, Systems Directorate have informed that certain documents that may be
required to accompany the drawback claim in terms of rule 14 of the Customs and Central
Excise Duties Drawback Rules, 2017 can be attached to the shipping bill electronically on e-
Sanchit with the required e-Sanchit document codes.
3; The second phase of export RMS also envisages post clearance audit (PCA) of the
duty drawback shipping bills. The development of an electronic module for PCA of such
shipping bills is underway in the Systems Directorate. Till such time the electronic PCA
module is implemented, the current instructions for audit, as stipulated in the Manual for
Customs Post Clearance Audit, 2018 shall continue to be followed. In other words, Customs
audit Commissionerates wherever in place, and Customs executive Commissionerates
entrusted with audit functions, shall devise suitable criteria to manually select the
aforementioned duty drawback shipping bills for carrying out the transactional PCA, under
the overall guidance and monitoring of Director General of Audit along with the
jurisdictional Chief Commissioner. A suitable report in the ICES has been put in place by
Systems Directorate to enable the field formations to view the list of shipping bills where
claims have been facilitated.
6. A phased approach is being adopted for extending the risk-based processing of duty
drawback shipping bills. NCTC will monitor and review the facilitation of duty drawback
shipping bills and take required measures to enhance the facilitation levels in due course. The
above measure is expected to reduce the processing time taken for drawback claims, enable
quick disbursal to exporters and rationalise the Customs’ workload.
7. The contents of this Circular may be given wide publicity. Any difficulties faced in
the implementation of this Circular and any other concern in the instant matter may please be
brought to the notice of the Board.
Yours faithfully, \
es,
Yous
(Hasan Ahmed)
Under Secretary (Drawback)
Tel: 011-23365535