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    <title>Refund/Claim of Countervailing duty as Duty Drawback</title>
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    <description>Countervailing duties are rebatable as Duty Drawback but, since they are excluded from All Industry Rates, such drawback must be claimed via Brand Rate applications; drawback is admissible only where verification confirms that inputs on which countervailing duty was paid were actually used in the exported goods. When imported goods subject to countervailing duty are exported as such, drawback includes the incidence of countervailing duty as part of total duties paid, subject to other conditions.</description>
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      <description>Countervailing duties are rebatable as Duty Drawback but, since they are excluded from All Industry Rates, such drawback must be claimed via Brand Rate applications; drawback is admissible only where verification confirms that inputs on which countervailing duty was paid were actually used in the exported goods. When imported goods subject to countervailing duty are exported as such, drawback includes the incidence of countervailing duty as part of total duties paid, subject to other conditions.</description>
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