Revised all-industry duty drawback rates and caps published for exports, subject to classification, exclusions and procedural compliance. The Central Government determines revised all-industry rates of duty drawback in the annexed Schedule, aligning tariff items at four-digit level with the First Schedule to the Customs Tariff Act, 1975; rates (column 4) and maximum caps (column 5) apply subject to definitions, classification rules, specified exclusions (warehouses, export-authorisation schemes, EOUs, FTZs/EPZs/SEZs), procedural compliance under the Drawback Rules, 2017, composite-article self-declarations with verification, and claim-filing mechanics; provisional drawback under rule 7(3) is set equivalent to the Schedule rate and cap. Effective 19 December 2018.
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Revised all-industry duty drawback rates and caps published for exports, subject to classification, exclusions and procedural compliance.
The Central Government determines revised all-industry rates of duty drawback in the annexed Schedule, aligning tariff items at four-digit level with the First Schedule to the Customs Tariff Act, 1975; rates (column 4) and maximum caps (column 5) apply subject to definitions, classification rules, specified exclusions (warehouses, export-authorisation schemes, EOUs, FTZs/EPZs/SEZs), procedural compliance under the Drawback Rules, 2017, composite-article self-declarations with verification, and claim-filing mechanics; provisional drawback under rule 7(3) is set equivalent to the Schedule rate and cap. Effective 19 December 2018.
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