Countervailing duty rebate recognised as drawback when inputs bearing such duty are used in exports; brand rate claim required. Countervailing duties are rebatable as Duty Drawback but are not covered by All Industry Rates; drawback for such duties must be claimed via a Brand Rate application with verification confirming actual use of the dutiable inputs. If imported goods on which countervailing duty was paid are exported as such, the drawback payable will include the incidence of countervailing duty as part of total duties paid, subject to other conditions.