https://www.taxtmi.com/circulars?id=71221 Brand Rate of Drawback applications must be scrutinised by the Brand Rate Fixation Cell, supported by verification where required, and submitted with a clear recommendation for final rate determination. Original duty-paid documents are generally not required for post-facto endorsement, subject to risk-based random cross-verification. Sanction requires timely filing, completed exports, positive value addition, prescribed professional certification, shipping-bill declaration of the drawback code, compliance with applicable input-output and market-value conditions, and a verified drawback calculation worksheet. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 11:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71221 Brand Rate of Drawback applications must be scrutinised by the Brand Rate Fixation Cell, supported by verification where required, and submitted with a clear recommendation for final rate determination. Original duty-paid documents are generally not required for post-facto endorsement, subject to risk-based random cross-verification. Sanction requires timely filing, completed exports, positive value addition, prescribed professional certification, shipping-bill declaration of the drawback code, compliance with applicable input-output and market-value conditions, and a verified drawback calculation worksheet. Circulars Customs Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71221