Countervailing duties rebatable as drawback, claimable via brand rate where inputs are verified and when exported as such. Countervailing Duties leviable under the Customs Tariff Act are rebatable as drawback but, since they are excluded from All Industry Rates, their recovery must be claimed through a Brand Rate application under the Drawback Rules; drawback is admissible only where inputs that suffered the duty were actually used in the exported goods as confirmed by verification. If imported goods subject to countervailing duties are exported as such, drawback under the Customs Act will include the incidence of those duties as part of total duties paid, subject to other conditions.