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of <h1>Guidelines for Claiming Countervailing Duty as Duty Drawback under the Customs Act: Eligibility and Application Process Explained.</h1> The circular addresses the refund or claim of Countervailing Duty (CVD) as Duty Drawback. It informs importers, exporters, and customs brokers about guidelines issued by the Board concerning the rebate of CVD under the Customs Act. CVDs, not considered in All Industry Rates of Duty Drawback, can be claimed through an application for Brand Rate under specific rules. The drawback is applicable only if the inputs incurring CVD were used in exported goods, verified through Brand Rate fixation. If imported goods with CVD are re-exported, the drawback under Section 74 includes CVD, subject to conditions. Difficulties should be reported to the Department.
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