Anti dumping duty rebate: claimable only via brand rate after verification, included when goods are exported as imported. Anti dumping duty is rebatable as duty drawback but, since it is excluded from the all industry drawback rate, it can be claimed only by obtaining a brand rate after verification that the inputs which incurred anti dumping duty were actually used in the exported goods; if imported goods subject to anti dumping duty are exported as such, drawback will include the anti dumping duty as part of total duties paid.
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.
Anti dumping duty rebate: claimable only via brand rate after verification, included when goods are exported as imported.
Anti dumping duty is rebatable as duty drawback but, since it is excluded from the all industry drawback rate, it can be claimed only by obtaining a brand rate after verification that the inputs which incurred anti dumping duty were actually used in the exported goods; if imported goods subject to anti dumping duty are exported as such, drawback will include the anti dumping duty as part of total duties paid.
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