Freight Shipment: Supporting Manufacturers'/Job Workers' Declaration All Industry Rate of Drawback Mobile App
An important declaration when dealing with drawback (the refund, reduction, waiver, or refund of the excise and customs duty collected on the importation of imported goods which are then exported) in the export and import industry is the supporting manufacturers' or job workers' declaration.
How does it work?
It is to be used in conjunction with the "Freight Shipment: Exporters' Declaration All Industry Rate of Drawback" app. The form includes data entry sections to enter a description of the export goods or materials being shipped - the exporter entering the export product information for the shipment should be thorough in detail for accurate calculation of the rate of duty drawback. The exporter's name and address along with the name of the jurisdictional Central Excise Commissionerate can also be entered. The supporting company that manufactures the goods can also be entered, as well as the manufacturing unit address. The supporting manufacturers' or job workers' then sign the export declaration, stating that they are not registered with Central Excise authorities and that central excise duty has not been paid on the exported goods and services. The manufacturers' or job workers also declare that they have not availed of the Cenvat facility under the CENVAT Credit Rules, 2001 or any notification issued thereunder, and they also declare that they are manufacturing and supplying materials to the listed merchant exporters only. Using such an electronic app in the import and export industry allows automation of the drawback claim process, leading to fewer errors and helps to ensure that the exporter adheres to import and export standards with the products being imported and exported.