DUTY DRAW

BACK

DUTY DRAW BACK

SCOPE OF REFUND
a.Duty incurred on direct input in
manufacture of goods exported.
b.Duties incurred on earlier input that go
into the manufacture of said Raw
Material , Components , Consumables.
c.Wastages involved in the manufacture.
d.Duty incidence on Packaging Material

TAXES NOT ALLOWED FOR REFUND

Duties suffered on Capital Goods used for
export production.
Sales Tax or Octroi.
APPLICABLE ACT
INPUT
LOCAL (Section 37 of Central Excise and Salt Act
1944.)
IMPORTED (Section 75 of Customs Act 1962.)

Combined Refund of these duties :

Customs and Central Excise Duties
Drawback Rules 1971 (Drawback
rules)

FIXATION OF RATES
Average of Duty Incidence on the material
Actual Duties paid by the manufacturer.

TYPES OF RATES
Industry rates-for a class of goods
Brand rates-specific goods.

ADMINISTRATING AUTHORITY
Directorate of Drawback(under MOF)

SANCTIONED AND PAID BY:

Concerned collector of Customs
Or
Central Excise In charge

At the port/airport or land customs

through which the goods are exported.

DRAW BACK NOT ADMISSIBLE

1.Entitlement < Rs 50.
2.Exported under discharge of Export
Obligation.
3.Manufactured /Exported by 100%
EOU/EPZ.
4.Input used on which duties have not
been paid.

SPECIAL POINTS
1.Export is an essential condition.
2.No DDB if value addition is negative.
3.No DDB if not realized within PTP.
4.For deemed exports allowed for
certain restricted cases.

PROCEDURE FOR CLAIM

1.Only after goods put on board.
2.Documents to be submitted.
a. Drawback copy of shipping bill(triplicate)
b. Signed Receipt
c. Declaration Regarding

1. Consumption patterns
2. Duty paid on inputs

3.DDB not paid on individual consignment

credited to Exporters Ledger A/c
maintained by Customs House
4.Claims during a fortnight will be
consolidated and transferred to Bank A/c of
the exporter.