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of <h1>Clarification on All Industry Rate of Drawback: Only Basic Customs Duty on Electrolytic Tinplate Included</h1> The circular clarifies that in calculating the All Industry Rate of Drawback for food and fruit preparations under specified chapters of the Drawback Table, only the Basic Customs Duty on electrolytic tinplate used in manufacturing OTS cans as packing material is considered under the 'All Customs' allocation. Additional duties such as CVD are not included in this allocation. This interpretation applies from June 1, 1989, and addresses concerns raised by export promotion bodies regarding duty components factored into drawback rates for exports using OTS cans. The clarification is issued for the guidance of all relevant parties.
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