Duty Drawback / Refunds

Duty Drawback under section 75 of Customs Act scheme provides refund of duties (Customs & Central Excise) paid on Raw Material & Inputs that have gone in production of goods for exports. Deemed Exports provision under FTP also provides drawback for deemed export purposes. They are given on the following basis:

All Industry Rate: Government has published drawback rates for several products which are regularly exported through a drawback schedule. Exporters of these products can get the drawback at the prescribed rates for the customs of port of export.

Brand Rate: In case however the export product is not covered under the schedule, the exporter can file for drawback under brand rate of fixation to recover the duties actually suffered in the process.

Special Brand rates: Can be fixed in case the All Industry rates are available but is less than 4/5th of the actual duties suffered.