Countervailing duty rebate as duty drawback: brand-rate claims allowed when inputs bearing that duty are used in exports. Countervailing duties are rebatable as duty drawback but are not included in All Industry Rates; therefore such duties may be claimed only by seeking a brand rate under the Drawback Rules, contingent on verification that inputs charged with countervailing duty were used in the exported goods. When imported goods charged with countervailing duty are exported as such, drawback may 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 rebate as duty drawback: brand-rate claims allowed when inputs bearing that duty are used in exports.
Countervailing duties are rebatable as duty drawback but are not included in All Industry Rates; therefore such duties may be claimed only by seeking a brand rate under the Drawback Rules, contingent on verification that inputs charged with countervailing duty were used in the exported goods. When imported goods charged with countervailing duty are exported as such, drawback may include the incidence of countervailing duty as part of total duties paid, subject to other conditions.
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