https://www.taxtmi.com/article/detailed?id=15795 Duty drawback is a conditional export benefit that requires the Bank Realisation Certificate (BRC) as proof of foreign exchange receipt; absence or late submission of the BRC can prompt Customs enforcement including IEC blocking, inter-port shipment detention, refund demands, and commercial losses. Exporters should link shipping bills to payment timelines, obtain and submit BRCs immediately upon receipt, respond to Customs notices within 15 days, and prioritise automation so BRCs feed into the Customs EDI to prevent escalation. en-us Mon, 02 Feb 2026 08:22:37 +0530 Mon, 02 Feb 2026 08:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15795 Duty drawback is a conditional export benefit that requires the Bank Realisation Certificate (BRC) as proof of foreign exchange receipt; absence or late submission of the BRC can prompt Customs enforcement including IEC blocking, inter-port shipment detention, refund demands, and commercial losses. Exporters should link shipping bills to payment timelines, obtain and submit BRCs immediately upon receipt, respond to Customs notices within 15 days, and prioritise automation so BRCs feed into the Customs EDI to prevent escalation. Articles Customs - Import - Export - SEZ Mon, 02 Feb 2026 08:22:37 +0530 https://www.taxtmi.com/article/detailed?id=15795