Countervailing duty rebatability as drawback clarified; brand-rate claims required when inputs bearing CVDs were used. Countervailing duties are rebatable as Duty Drawback but, since they are excluded from All Industry Rates, refund of such duties must be claimed by applying for a Brand Rate; drawback is payable only where inputs that suffered Countervailing Duties were actually used in the exported goods, as confirmed by verification for fixation of the Brand Rate. If imported goods subject to Countervailing Duties are exported as such, drawback on export as such will include the incidence of those duties, subject to other conditions.
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Countervailing duty rebatability as drawback clarified; brand-rate claims required when inputs bearing CVDs were used.
Countervailing duties are rebatable as Duty Drawback but, since they are excluded from All Industry Rates, refund of such duties must be claimed by applying for a Brand Rate; drawback is payable only where inputs that suffered Countervailing Duties were actually used in the exported goods, as confirmed by verification for fixation of the Brand Rate. If imported goods subject to Countervailing Duties are exported as such, drawback on export as such will include the incidence of those duties, subject to other conditions.
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