Duty drawback claim formats require detailed statements and certified proof of imported and indigenous inputs for export manufacture. Prescribes standardized DBK formats requiring a detailed Bill of Materials tied to export units and separate schedules for imported and indigenous inputs, ... Summary
Duty drawback claim formats require detailed statements and certified proof of imported and indigenous inputs for export manufacture.
Prescribes standardized DBK formats requiring a detailed Bill of Materials tied to export units and separate schedules for imported and indigenous inputs, with documentary proof of customs and excise duty payment where drawback is claimed. DBK I requires applicant and independent chartered engineer certification of consumption, origin and wastage; DBK II/II A and DBK III/III A require accountant certification, bill of entry and invoice enclosures, stock reconciliation, and disclosure of provisional assessments or refund claims.
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