https://www.taxtmi.com/forum/issue?id=110757 DBK rates for exports of incense sticks (HS 33074100) prompted a query about why the published rate is comparatively high if DBK is a refund of local taxes. The forum reply states the elevated DBK rate functions as an export-promotion measure to support small-scale manufacturers and enhance market access in major foreign markets, indicating policy-driven competitiveness support rather than a simple tax-refund calculation. en-us Sat, 06 Aug 2016 06:52:07 +0530 Thu, 23 Jan 2025 15:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110757 DBK rates for exports of incense sticks (HS 33074100) prompted a query about why the published rate is comparatively high if DBK is a refund of local taxes. The forum reply states the elevated DBK rate functions as an export-promotion measure to support small-scale manufacturers and enhance market access in major foreign markets, indicating policy-driven competitiveness support rather than a simple tax-refund calculation. Discussion-Forum Customs Sat, 06 Aug 2016 06:52:07 +0530 https://www.taxtmi.com/forum/issue?id=110757