Drawback declaration requires exporters to confirm duty payment, input origin, manufacturing consistency and exclusion from duty free schemes.

The exporter must declare that exported goods match contract specifications, that customs and central excise duties on containers, packing and manufacturing inputs have been paid and that no separate rebate claim will be made; that there is no change in manufacturing formula or material quantities and that imported inputs remain imported rather than sourced domestically. The declaration excludes goods exported under advance licences, by 100% export units, from Free Trade/Export Processing Zones, or manufactured in bond, and affirms that export value of each good is not less than the total value of imported materials.

---

---

---