Limit on agency commission for exports maintained; commissions above the prescribed RBI limit excluded from FOB for export benefits. Customs confirms that agency commission up to 12.5% of the f.o.b. value shall be included in f.o.b. valuation for granting export benefits under Duty Drawback, DEPB and related schemes; any agency commission exceeding that limit must be deducted from the f.o.b. value for entitlement calculations under Drawback, DEPB, Advance Licence and DFRC schemes.
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Provisions expressly mentioned in the judgment/order text.
Limit on agency commission for exports maintained; commissions above the prescribed RBI limit excluded from FOB for export benefits.
Customs confirms that agency commission up to 12.5% of the f.o.b. value shall be included in f.o.b. valuation for granting export benefits under Duty Drawback, DEPB and related schemes; any agency commission exceeding that limit must be deducted from the f.o.b. value for entitlement calculations under Drawback, DEPB, Advance Licence and DFRC schemes.
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