104. Claims to be submitted monthly

Claims for drawback shall —

be made once a month in such form as may be required by the Director-General, in respect of finished products exported under drawback arrangements during the month immediately preceding; and

be submitted together with the relative duty-payment permits, customs outward declarations, such evidence of export as the Director-General may require, and a declaration made by the person entitled to drawback that the conditions subject to which drawback is payable have been fulfilled.