No drawback on goods exported to Nepal which were imported into India from third countries

By Vijay Kumar

AS per Notification No.13/2011-Customs (N.T.) dated 24.02.2011, no drawback shall be allowed on the goods exported to Nepal if such goods were imported into India from third countries.

Now CBEC directs that to comply with the above provision, the exporter shall declare on the body of the shipping bill under claim of drawback that the goods being exported to Nepal have not been imported into India from third countries. The field formations shall conduct random checking to ensure the genuineness of the exporter's declaration.

CBEC Circular No. 14/2011-Customs, Dated: March 15, 2011