Rules 12 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
A drawback claim is not a separate application for most exporters: the shipping bill itself is the claim. Rules 12 to 14 say how that works, with a special manual route for goods sent by post, the declarations an exporter makes, and the point at which the claim counts as filed for the interest clock under section 75A. Notification No. 03/2026-Customs (N.T.) reshaped all three rules from 15 January 2026. E-filing starts with portal access, which our ICEGATE registration service covers.
This article is written as amended up to Notification No. 03/2026-Customs (N.T.) (in force 15 January 2026), on the CBIC text of Notification No. 88/2017-Customs (N.T.) dated 21 September 2017; no official consolidated text exists. Later notifications should be checked.
Rule 12 covers goods exported by post where an entry is made manually under section 84: outer packing marked "DRAWBACK EXPORT" and a claim form in Annexure I, in quadruplicate. Rule 13 requires declarations on the shipping bill, bill of export or section 84 entry. Rule 14 deems the claim filed when the officer permits clearance and loading (or, for an electronic section 84 entry, when it is received on EDI after the order). Incomplete claims get a deficiency memo and are treated as not filed until corrected.
What changed on 15 January 2026
Notification No. 03/2026-Customs (N.T.) made these changes to the claim rules:
| Rule | Change |
|---|---|
| 12 (heading) | After "by post" the words "where an entry is made manually under section 84 of the Customs Act, 1962" were inserted |
| 13 (heading) | "by post" replaced by "exports under rule 12" |
| 13(1), 13(1)(a), 13(2) | Words about an "entry made under section 84 of the Customs Act, 1962, for exports by post" inserted beside "shipping bill or bill of export" |
| 14 (heading) | "by post" replaced by "exports under rule 12" |
| 14 | New sub-rule (1A) inserted |
Section 84 deals with the entry for goods exported by post; see our guide to sections 83 and 84 of the Customs Act. For the postal export regulations, see our sister article on postal exports and, for courier exports, the courier electronic declaration regulations.
Rule 12: exports by post where an entry is made manually
Rule 12(1): marking and the claim form
Where goods are to be exported by post under a drawback claim:
- (a) the outer packing carrying the consignee's address must also carry, in bold letters, the words "DRAWBACK EXPORT"; and
- (b) the exporter delivers to the competent Postal Authority, with the parcel or package, a claim in the Form at Annexure I, in quadruplicate, duly filled in.
Annexure I is headed "Form for claim of drawback under rule 12"; the form itself is not reproduced in our text, so no field is described.
Rule 12(2): date of filing
The date of receipt of the claim form by the proper officer of Customs from the postal authorities is deemed the date of filing the claim for section 75A, and the officer intimates the exporter in the form the Commissioner prescribes. See our guide to section 75A on interest on drawback.
Rule 12(3) and (4): deficiencies
- If the form is not complete in all respects, the exporter is informed of the deficiencies within fifteen days of its receipt from the postal authorities by a deficiency memo, and the claim is deemed not to have been received for rule 12(2).
- When the exporter complies within thirty days of its return, an acknowledgement is issued, and the date of acknowledgement is deemed the date of filing for section 75A.
Rule 13: statement and declaration on other exports
Rule 13(1)
The heading now refers to exports other than those under rule 12. Drafting point: the sub-rule as notified reads "exports other than those covered under rule 12 by post", because the amendment inserted words after "other than" without removing "by post". We quote it as printed and read it with the amended heading.
At the time of export the exporter shall:
- (a) state on the shipping bill, bill of export or entry made under section 84, for exports by post, the description, quantity and other particulars needed to decide whether the goods are entitled to drawback and at what rate, and declare on that document that (i) a claim for drawback under the Rules is being made, and (ii) no separate claim for rebate of duty on containers, packing materials and manufacturing materials has been or will be made to the Central Excise authorities under the Central Excise Rules, 2002 or any other law; and
- (b) furnish to the proper officer a copy of the shipment invoice or any other document giving the description, quantity and value of the goods.
The proviso to clause (a) lets the Principal Commissioner or Commissioner, if satisfied that the failure was for reasons beyond the exporter's control, exempt the exporter or his agent from that clause for reasons recorded. The Central Excise Rules named are the older rules; check the current law.
Rule 13(2): additional declaration
Where the amount or rate was determined under rule 6 or rule 7, the exporter makes an additional declaration on the relevant shipping bill, bill of export or section 84 entry that (a) there is no change in the manufacturing formula and the quantum per unit of imported materials, and (b) the materials stated in the application as imported continue to be imported and are not obtained from indigenous sources. See our articles on rule 6 and rules 7, 10 and 11.
Rule 14: manner and time for claiming
Rule 14(1) and (1A): when the claim is filed
| Route | Claim is deemed filed on |
|---|---|
| Electronic shipping bill in EDI, or triplicate shipping bill, under a drawback claim | The date the proper officer makes an order permitting clearance and loading for exportation under section 51; the claim is retained by that officer |
| Entry made electronically under section 84 for exports by post under a drawback claim (new 14(1A)) | The date the entry is received on EDI after the proper officer makes an order permitting clearance and loading under that section; the claim is retained by that officer |
For section 51, see our guide to section 51 of the Customs Act and, for the shipping bill, section 50.
Rule 14(2): documents
The claim is accompanied by: (i) a copy of the export contract or letter of credit; (ii) a copy of ARE-1, wherever applicable; (iii) the insurance certificate, wherever necessary; and (iv) a copy of the communication of the rate where it was determined by the Commissioner under rule 6 or 7.
Rule 14(3): deficiencies
An incomplete claim, or one without the sub-rule (2) documents, is returned with a deficiency memo within 10 days and is deemed not filed for section 75A. When the exporter resubmits after complying, it is treated as a claim filed under sub-rule (1) for section 75A.
Rule 14(4): the one-month period
For computing the one month prescribed under section 75A for payment of drawback, the time taken in testing the export goods, not more than one month, is excluded.
Example: Mehta Handicrafts sends a gift parcel under a drawback claim with an entry made manually under section 84. It marks the outer packing "DRAWBACK EXPORT" and gives the Postal Authority the Annexure I form in four copies. If the officer finds a gap, the memo must reach Mehta within fifteen days, and Mehta then has thirty days from its return to cure it.
Practical checklist
- Identify the route: manual postal entry (rule 12), other exports (rules 13 and 14), or an electronic section 84 entry (rule 14(1A)).
- Make the declarations on the right document and attach the invoice.
- For determined rates under rule 6 or 7, add the additional declaration.
- Attach the rule 14(2) documents to avoid a deficiency memo.
- Track the filing date, since it starts the section 75A clock.
The other rule groups are mapped in our article on rules 1, 2, 19 and 20. Payment and interest follow in our article on rules 15 to 18.
Need help with drawback filing?
If your shipping bills carry drawback claims and you want the declarations and documents right the first time, we can help with the portal side. See our ICEGATE registration support for e-filing.
Key takeaways
- Rule 12 now covers only postal exports where an entry is made manually under section 84.
- Rule 13 declarations go on the shipping bill, bill of export or section 84 entry.
- Under rule 14 the claim is deemed filed on the clearance and loading order, or on EDI receipt after that order for an electronic section 84 entry.
- Deficiency memos: fifteen days for rule 12, ten days for rule 14.
- Testing time of up to one month is excluded from the section 75A month.
Read next
- Rules 15 to 18: payment, interest, supplementary claim and recovery
- Rules 1, 2, 19 and 20: commencement, definitions and the 1995 Rules
- Sections 83 and 84 of the Customs Act, 1962: post and courier
- Section 75A of the Customs Act, 1962: interest on drawback
Disclaimer: Based on the customs rules named above as published on the CBIC Tax Information Portal and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, rates and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.