Procedure for Processing and Approval of Brand Rate of Drawback (BRoD) Applications

Brand Rate of Drawback applications must be processed by BRFC and approved by the Commissioner as the final determination.

All Brand Rate of Drawback applications must be processed by the Brand Rate Fixation Cell (BRFC), which shall scrutinize documents, obtain verification reports as required, apply prescribed risk parameters, prepare a checklist and a self-contained recommendation, return deficient claims for supplementation, and route verified proposals through proper channels. Final fixation/determination of Brand Rates must be submitted to and approved by the Commissioner of Customs under Rules 6 and 7 of the Drawback Rules, 2017, and that approval constitutes the final determination. A checklist sets conditions including port eligibility, timeliness, value relationships, export verification, certification requirements, shipping bill identifiers, and calculation worksheet verification.