TaxTMI 
TaxTMI 
What is the maximum amount which can be charged on invoice to avail DBK. I have seen that Indian customs do not provide drawback if the product is overpriced but what is the rate of overprice 55% 150% 155% or other ??
Please enlighten.
ELIGIBILITY of DBK
30 Apr 2016 
7 Replies 
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DBK eligibility: genuine invoice values allowed but department can restrict drawback if over invoicing is proven.
There is no absolute cap on declared export value for entitlement to DBK if the transaction is genuine, but Customs may investigate and require supporting data; proven over invoicing can lead to restriction of drawback by reference to contemporaneous export values. Provisional assessment may be applied when valuation is doubtful, with final assessment and release of DBK only after the Department is satisfied. Export assessable value should not substantially diverge from domestic price without evidence justifying a higher export price. (AI Summary)
There is no absolute cap on declared export value for entitlement to DBK if the transaction is genuine, but Customs may investigate and require supporting data; proven over invoicing can lead to restriction of drawback by reference to contemporaneous export values. Provisional assessment may be applied when valuation is doubtful, with final assessment and release of DBK only after the Department is satisfied. Export assessable value should not substantially diverge from domestic price without evidence justifying a higher export price. (AI Summary)