TaxTMI 
TaxTMI 
Can you please suggest whether we can claim the duty drawback (DBK) on export to Nepal/Bhutan if (a) payment received in INR (b) if payment received in Foreign Currency
Any issue or any legal referance.
Duty Drawback on Export made to nepal/bhutan
03 Apr 2025 
7 Replies 
6061 Views Asked by
Duty drawback eligibility affirmed for exports to Nepal and Bhutan; payment currency does not bar claims if export formalities are met.
Exports to Nepal and Bhutan are eligible for duty drawback under the revised Drawback Rules, 2017, provided exporters satisfy export formalities and customs documentation. Currency of payment-INR or foreign currency-does not preclude drawback entitlement, though foreign currency receipts must comply with FEMA and RBI repatriation requirements. Drawback claims are determined by lawful export, documentation and customs compliance rather than the mode of payment. (AI Summary)
Exports to Nepal and Bhutan are eligible for duty drawback under the revised Drawback Rules, 2017, provided exporters satisfy export formalities and customs documentation. Currency of payment-INR or foreign currency-does not preclude drawback entitlement, though foreign currency receipts must comply with FEMA and RBI repatriation requirements. Drawback claims are determined by lawful export, documentation and customs compliance rather than the mode of payment. (AI Summary)