The Customs and Central Excise Duties Drawback Rules, 2017 - 88/2017 - Customs - Non Tariff

Duty drawback rules govern entitlement, rate fixation, provisional payments, documentation and recovery for exported goods.

These Rules provide a framework for allowance, determination, revision and recovery of drawback - rebate of customs and central excise duty on imported or excisable materials used in exported goods - including eligibility criteria and exclusions, methods for fixing and revising rates with regard to average input consumption and packing, procedural pathways for applications and provisional payments subject to bond or security, documentation and inspection powers, and recovery and supplementary-claim mechanisms where payments are erroneous or export proceeds are not realized.