Countervailing duty drawback: claim via brand rate where inputs incurred CVD; exported goods may include CVD. Countervailing Duties are rebatable as drawback but are not included in All Industry Rates; therefore drawback for such duties must be claimed through a Brand Rate application under the Drawback Rules and will be admissible only where verification confirms the inputs that incurred the Countervailing Duty were actually used in the exported goods. If imported goods subject to Countervailing Duty are exported as such, drawback will include the incidence of Countervailing Duty as part of total duties paid, subject to other conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Countervailing duty drawback: claim via brand rate where inputs incurred CVD; exported goods may include CVD.
Countervailing Duties are rebatable as drawback but are not included in All Industry Rates; therefore drawback for such duties must be claimed through a Brand Rate application under the Drawback Rules and will be admissible only where verification confirms the inputs that incurred the Countervailing Duty were actually used in the exported goods. If imported goods subject to Countervailing Duty are exported as such, drawback will include the incidence of Countervailing Duty as part of total duties paid, subject to other conditions.
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