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of <h1>Exporters can file supplementary Duty Drawback claims within three months under section 75, extendable to 18 months with conditions.</h1> Exporters who receive less Duty Drawback than entitled under section 75 can file a supplementary claim within three months of the relevant date. This date varies based on when the rate of Duty Drawback is determined or revised. The three-month period can be extended up to 18 months with conditions and fees. If the initial claim process was flawed, Commissioners must address issues if exporters provide necessary documents or responses.
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