This Annex covers not only the granting of drawback in cases where the goods have undergone processing, manufacture or repair, but also the possibility of granting drawback in cases where goods have been imported and are subsequently re-exported in the same state. The Annex does not cover, however, repayment made on grounds of equity, for example, when goods are returned to the supplier as being not in accordance with contract. Neither does the Annex cover the repayment on exportation of duties and taxes other than import duties and taxes.
DEFINITIONS
For the purposes of this Annex:
(a) the term ‘drawback procedure’ means the customs procedure which, when goods are exported, provides for a refund (total or partial) to be made in respect of the import duties and taxes charged on the goods, or on materials contained in them or used up in their production;
(b) the term ‘drawback’ means the amount of import duties and taxes repaid unter the drawback procedure;
(c) the term ‘import duties and taxes’ means customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered.
PRINCIPLE
1.
Standard
The drawback provisions shall be governed by the provisions of this Annex.
SCOPE
2.
Standard
National legislation shall specify the cases in which drawback may be claimed and the conditions under which it is paid.
Note 1
The cases where drawback may be claimed may be specified by reference to certain goods or classes of goods or to certain uses of goods. Drawback may also be restricted to certain categories of import duties and taxes or to cases where the goods have undergone processing, manufacture or repair or other authorized uses. Drawback in respect of goods used up in the production of exported goods does not normally extend to mere aids to manufacture, such as lubricants, but may apply to waste or loss resulting from such. manufacture.
Note 2
Repayments under the drawback procedure are not granted in cases where import duties and taxes have been, or will be, repaid under other provisions.
3.
Recommended practice
The drawback procedure should also be applied in cases where the goods or materials which have borne import duties and taxes have been replaced by equivalent goods or materials used in the manufacture or production of exported goods.
CONDITIONS TO BE FULFILLED
4.
Standard
The interested parties shall maintain records or stock accounts enabling the validity of the claim for drawback to be verified.
5.
Standard
Feedback