Clarification regarding remission or rebate in case of short realisation of sale proceeds by exporters under RoDTEP and RoSCTL schemes

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....ustoms (Drawback Division) New Delhi, dated the 10th April, 2026 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax All Principal Commissioners/ Commissioners of Customs/Customs (Preventive) All Principal Directors General/Directors General, under CBIC Sir/Ma....

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.....07.2003 and 33/2019-Customs dated 19.9.2019 wherein it has been clarified that duty drawback is permitted on full FoB value without deducting agency commission and foreign banking charges, provided these deductions fall within the overall limit of 12.5% of the FoB value. Agency commission and foreign bank charges, separately or jointly, exceeding this limit need to be be deducted from the FoB val....