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of <h1>Duty Drawback Rates Apply to CKD/SKD Exports if Goods Retain Essential Character; Evidence of Completeness Required.</h1> The circular addresses the applicability of duty drawback on exports in completely knocked-down (CKD) or semi-knocked-down (SKD) conditions. It clarifies that the All Industry Rates and Brand Rates of duty drawback are applicable to goods exported in CKD/SKD or unassembled conditions if these goods maintain the essential character of the complete product. Exporters must provide evidence that all components constitute the complete export product to qualify for these rates. The circular advises issuing a public notice for guidance and requests acknowledgment of receipt.
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