Countervailing duty rebate as duty drawback requires brand rate verification that CVD bearing inputs were used in exports. CVD levied under the Customs Tariff Act is rebatable as drawback but, because CVD is excluded from All Industry Rates, CVD-specific drawback must be claimed via Brand Rate under the Drawback Rules; admissibility depends on verification that inputs which bore CVD were actually used in the exported goods. If imported goods on which CVD was paid are exported as such, drawback under the Customs Act may include the CVD component as part of total duties paid, subject to other statutory 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 requires brand rate verification that CVD bearing inputs were used in exports.
CVD levied under the Customs Tariff Act is rebatable as drawback but, because CVD is excluded from All Industry Rates, CVD-specific drawback must be claimed via Brand Rate under the Drawback Rules; admissibility depends on verification that inputs which bore CVD were actually used in the exported goods. If imported goods on which CVD was paid are exported as such, drawback under the Customs Act may include the CVD component as part of total duties paid, subject to other statutory conditions.
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