Duty drawback on exports: limits Customs duty refund to inputs and permits brand-rate claims upon proof of input usage. Duty drawback reimburses Customs and specified Central Excise duty incidence on inputs used in exported manufactured goods through All Industry Rates (AIR) or Brand Rates. AIRs are notified in a Drawback Schedule as average rates based on stakeholder data and may be percentage of FOB or specific rates, subject to caps and exclusions. Brand Rates are fixed by the Principal Commissioner/Commissioner on application substantiating input usage and duties paid, with provision for provisional drawback and timelines and procedures set out in the Drawback Rules, 2017 and related circulars.