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of <h1>Understanding Duty Drawback: Rebates on Customs & Central Excise Duties for Exported Goods Under AIR & Brand Rate Systems.</h1> Duty drawback on the export of manufactured goods involves rebates on Customs and Central Excise duties for imported or excisable materials used in exported goods. Since October 2017, drawbacks are limited to Customs duties on inputs and specific Central Excise duties. There are two types: All Industry Rate (AIR) and Brand Rate. AIRs are average rates set annually based on input data from various stakeholders. Brand Rates apply when AIRs don't cover at least 80% of duties paid. Exporters must apply for Brand Rates within specific timeframes, and provisional drawbacks may be granted pending final determination. The process is overseen by Customs authorities.
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