CBIC's clarification - Fee for application to grant extension of time for submission of Applications for Fixation of Brand Rate of Duty Drawback under Rule 6(1) (a) and Rule 7(1) of the Customs and Central Excise Duties Drawback Rules, 2017-Reg.

CBIC Clarifies Duty Drawback Application Fee to be Charged Per Application, Not Per Shipping Bill, Under 2017 Rules.

The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification regarding the application fee for extending the time to submit applications for fixation of the brand rate of duty drawback under the Customs and Central Excise Duties Drawback Rules, 2017. It has been observed that different ports have varied practices in determining the application fee, either on a 'per application' or 'per shipping bill' basis. The CBIC clarifies that the fee should be paid on a per application basis, regardless of the number of shipping bills included, and this clarification is directed to exporters, customs brokers, and other stakeholders for compliance.