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of <h1>FOB Value for Export Drawback Includes Domestic Transport to Land Customs Stations, Excludes International Costs</h1> For exports through Land Customs Stations, the FOB value for calculating drawback and DEPB entitlements shall include domestic transportation costs from the point of loading within India to the Land Customs Station. Costs related to international transportation beyond the Indian Land Customs Station into the neighboring country are excluded from the FOB value. This standardizes the valuation method across Customs Houses.
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