Countervailing duty rebate as drawback clarified; brand-rate application required where inputs bearing such duty were used in exports. Countervailing Duties are rebatable as duty drawback but are excluded from All Industry Rates; drawback on such duties must be claimed via Brand Rate applications and is admissible only where verification confirms the inputs that bore countervailing duty were actually used in the exported goods. If imported goods subject to countervailing duty are exported unchanged, drawback may include the countervailing duty component as part of total duties paid, subject to other conditions.
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Countervailing duty rebate as drawback clarified; brand-rate application required where inputs bearing such duty were used in exports.
Countervailing Duties are rebatable as duty drawback but are excluded from All Industry Rates; drawback on such duties must be claimed via Brand Rate applications and is admissible only where verification confirms the inputs that bore countervailing duty were actually used in the exported goods. If imported goods subject to countervailing duty are exported unchanged, drawback may include the countervailing duty component as part of total duties paid, subject to other conditions.
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