All industry duty drawback rates and per unit caps for exports effective 1 October 2017; procedural and exclusion rules set. Notification establishes an All Industry Rates of Duty Drawback Schedule effective 1 October 2017 prescribing ad valorem or specific drawback rates and per unit caps aligned to Customs Tariff four digit headings; includes classification guidance, inclusions for packing, rules for project exports (1.5x tax invoice cap), exclusions for warehouse/advance authorisation/EOU/FTZ/SEZ exports, procedural eligibility under Drawback Rules, composite article declaration/verification, and special provisions for leather, textiles and gold/silver jewellery.
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All industry duty drawback rates and per unit caps for exports effective 1 October 2017; procedural and exclusion rules set.
Notification establishes an All Industry Rates of Duty Drawback Schedule effective 1 October 2017 prescribing ad valorem or specific drawback rates and per unit caps aligned to Customs Tariff four digit headings; includes classification guidance, inclusions for packing, rules for project exports (1.5x tax invoice cap), exclusions for warehouse/advance authorisation/EOU/FTZ/SEZ exports, procedural eligibility under Drawback Rules, composite article declaration/verification, and special provisions for leather, textiles and gold/silver jewellery.
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