TaxTMI 
TaxTMI 
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
DBK Rates for HS: 33074100
06 Aug 2016 
2 Replies 
1380 Views Asked by
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. (AI Summary)
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. (AI Summary)