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of <h1>Clarification Issued: Duty Drawback Rates Unaffected by Use of Non-Duty Paid or Concessionally Taxed Inputs in Exports.</h1> The circular addresses the issue of denying or reducing the All Industry Rate (AIR) of duty drawback on export goods manufactured from inputs, some of which are non-duty paid or paid at a concessional rate. It references Board Circular No. 19/2005, which clarifies that AIR rates are determined based on the average duties paid on inputs, considering a representative cross-section of exporters. Field formations are instructed not to investigate whether exempted inputs have been used in manufacturing export goods. Staff are directed to adhere strictly to the clarification provided in the 2005 circular. Any difficulties should be reported to the Board.
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