Drawback is the Customs procedure which provides for the refund of duty when goods are re-exported.
Any person can legally claim drawback if they can provide and substantiate the required information. Drawback applies to:
- goods that were subject to duty and excise duty on importation and are exported under the appropriate CPC Code
- goods for export produced in Mauritius and the production includes the use of imported raw materials (customs may require certification from the Mauritius Standards Bureau or any other recognised institution relating to the content of imported raw material in the final product)
Application for Drawback
Any person making a claim for drawback shall do so in writing and shall produce the export bill of entry, a copy of the import bill of entry and the invoice related to the goods. In addition to that, there are other conditions that should be satisfied. These are:
- the application should be made within six months from the time of import
- the F.O.B value at the time of export should exceed the C.I.F value at import
- the claim for drawback should be made within three months from the date of entry for export of the goods
- the claim for drawback should show clearly how the amount claimed has been arrived at
- the claim should exceed Rs. 500 (several claims may be considered if the aggregated sum exceeds Rs. 5000).
The payment of the claim will be made only when the goods have been cleared by the proper export officer.
No drawback will be allowed if:
- upon examination the goods do not correspond to the description in the export bill of entry
- the goods upon which drawback has been allowed has not been shipped and customs not informed accordingly
The two cases mentioned above constitute customs offences which are liable to a fine (according to the value of the goods) upon conviction.