Division Note

The particulars that may be required by the customs authorities for the payment of drawback include the following:

1. (a)

   the claimant;

2. (b)

   the initial clearance of the goods for home use (for example, the number and date of the goods declaration for home use);

3. (c)

   the import duties and taxes paid;

4. (d)

   the nature or tariff description, and the quantity of the goods;

5. (e)

   the use, process or manufacture to which the goods have been subjected;

6. (f)

   details of exportation.