DBK Rates for HS: 33074100

[Kishan Barai]

Respected Sir,

If DBK is just getting refund of local taxes back on exports, then why we see high DBK rates for many products like Incense sticks ???

HS: 33074100 is 13.5% DBK Rates

please enlighten,

Thank you

[YAGAY andSUN]

Just to promote SSI units and Incense stick which has very large market in USA, Europe and Middle East.

[Kishan Barai]

Thank You Very Much for Reply. Thank You

AI Summary

DBK rates for incense sticks reflect export-promotion support for small-scale manufacturers and market access abroad. DBK rates for exports of incense sticks (HS 33074100) prompted a query about why the published rate is comparatively high if DBK is a refund of local taxes. The forum reply states the elevated DBK rate functions as an export-promotion measure to support small-scale manufacturers and enhance market access in major foreign markets, indicating policy-driven competitiveness support rather than a simple tax-refund calculation.