TaxTMI 
TaxTMI 
Procedure for Processing and Approval of Brand Rate of Drawback (BRoD) Applications
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....re for Processing and Approval of Brand Rate of Drawback (BRoD) Applications - Reg. ****** In terms of Circular No. 14-Customs/2003 dated 06.03.2003, Circular No. 83/2003-Customs dated 18.09.2003, Circular No. 23/2017-Customs dated 30.06.2017, Public Notice No. 06/2018 dated 16.02.2018, and the provisions of the Customs and Central Excise Duties Drawback Rules, 2017, issued vide Notification....
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.... Scrutinize the applications and supporting documents; • Obtain verification reports from the Verification Cell or the concerned formation, wherever required. In this regard, reference is invited to Standing Order No. 16/2025 dated 27.10.2025, wherein, in cases where the factory falls under the jurisdiction of the Chennai Customs Export Commissionerate, the Commissioner of Customs, Ch....
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....ination of Brand Rate of Drawback shall be submitted to the Commissioner of Customs for approval, in accordance with Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 2017, within the stipulated time. The approval of the Commissioner of Customs shall constitute the final determination of the amount or rate of drawback. 4. This Standing Order shall come into immediate eff....
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....puts imported. If there is any delay, it should be within the condonable limit as per Rule/7 1 (ii) of the Drawback rules, 2017. Whether the delay has been condoned by the competent authority. c. The FOB value of the export goods should be more than CIF Value of the imported inputs which are declared to have been utilized for the manufacture of the exported goods (Rule 8 of the Drawba....