Procedure for export other than by post [Rule 12] :

(1) Declaration is to be given in shipping bill stating that drawback is being claimed and all duties have been paid.

(2) The exporter shall furnish to the proper officer copy of shipping invoices and any other document.

(3) In respect of brand rates (rules 6 & 7) additional declaration is to be given that:

(a) materials or components; and

(b) The materials continue to be imported and not being obtained from indigenous sources there has been no change in manufacturing formula or quantum per unit of imported materials or components if any, utilised in the manufacture of export goods.

(4) In respect of duties of customs and central excise paid on the containers, packing materials and materials and service tax paid on input services used in the manufacture of the export goods on which drawback is being claimed, no separate claim for rebate of duty or service tax under the Central Excise Rules, 2002 or any other law has been or will be made to the Central Excise authorities.

The Principal Commissioner/Commissioner is empowered to exempt any importer or his agent from the provisions of this clause for reasons for to be recorded in the order.