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of <h1>Customs Revises Duty Drawback Rates Effective December 19, 2018, with New Tariff Items and Increased Rates for Exporters.</h1> The circular announces the revision of All Industry Rates (AIRs) of Duty Drawback, effective from December 19, 2018, as per Notification No. 95/2018-Customs. The revised AIRs aim to neutralize customs duties on inputs and remnant excise duty on specific petroleum products used in export goods. Changes include alternative AIRs for garments under the Special Advance Authorization, increased AIRs for various products due to changes in duty structure and prices, and rationalization of rates for certain goods. Twenty-four new tariff items have been introduced, and exporters are encouraged to submit representations for higher rates by December 31, 2018.
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