Thursday, 26 December 2019

Unit 11: Warehousing and Duty Drawback

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Unit 11: Warehousing and Duty Drawback

All goods brought for warehousing shall be produced to the officer-in-charge of the warehouse together with the relative transport permit or certificate and shall be weighed, measured or gauged in his presence, and assessed to duty prior to entry into the warehouse.

The quantity and description of the goods, the marks and numbers of the packages, the number and date of the permit or certificate and the amount of duty leviable thereon shall be noted in the warehouse register.

All goods received into a warehouse shall be kept separate from other goods until the receipt account has been taken by the officer.

The drawback on such imports is not prohibited by the Ministerial Regulations.

The quantity of the imports used in producing, mixing, assembling, or packing exports is in accordance with the rules approved or specified by Customs.

The goods are exported through a port or place of exit designated for a drawback scheme.

The goods are exported within one (1) year from the date of importation of the goods used in producing, mixing, assembling or packing exported goods.

In case where there is a force majeure event that causes the delay of such exportation, Customs may extend the aforementioned period by six (6) months.

A claim for drawback must be made within six (6) months from the date of exportation of the goods.

However, Customs may extend this time limit on a case by case basis.
Direct Identification Manufacturing: If articles manufactured in the United States with the use of imported merchandise are subsequently exported or destroyed then drawback not exceeding 99 percent of the duties paid on the imported merchandise may be recoverable.

Rejected Merchandise: Merchandise is exported or destroyed because it does not conform with samples or specifications, or has been shipped without the consent of the consignee,.

Substitution Manufacturing: Both imported merchandise and any other merchandise of the same kind and quality are used to manufacture articles, some of which are exported or destroyed before use, then drawback not exceeding 99 percent of the duty which was paid on the imported merchandise may be payable on the exported/destroyed articles.


Warehousing and Duty Drawback Substitution Unused Merchandise: Merchandise that is commercially interchangeable with Notes imported merchandise upon which duties and taxes were paid and that has not been used, is exported or destroyed under Customs supervision.

99 percent of the duties, taxes or fees paid on the merchandise may be recovered as drawback.

Unused Merchandise: Imported merchandise is unused and exported or destroyed under Customs supervision.

99 percent of the duties, taxes or fees paid on the merchandise may be recovered as drawback.

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