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As old as the hills. DBK: A Time-Tested Incentive for Exporters. Drawback was established in 1789 in order to promote exports and manufacturing within the U.S. market. Claimants can recover the duties, taxes and fees paid on the imported merchandise

As old as the hills. DBK: A Time-Tested Incentive for Exporters. Drawback was established in 1789 in order to promote exports and manufacturing within the U.S. market. Claimants can recover the duties, taxes and fees paid on the imported merchandise

Essentially, duty drawback serves as a post-export reimbursement of duties on inputs used in export products. Many governments, especially those in highly protected economies, implement this scheme to refund customs duties, service taxes, and excise duties incurred during production. By doing so, they help exporters maintain price competitiveness in global markets.

Beyond promoting exports, duty drawback also plays a strategic role in shielding domestic markets from foreign goods by maintaining high import duties. This twofold approach—supporting domestic producers while discouraging excessive reliance on imports—reinforces economic self-sufficiency.

China serv...

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DBK in India

Section 74 - Deals with duty drawback on re-export of duty paid goods.

Imported goods may have to be re-exported for various reasons like the imported goods are not found as per specifications or requirements of the order given.

Various machinery items importe...

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Section 75 - deals with duty drawback on imported goods used in the manufacture of export goods.

Section 75 : Duty Drawback rebates Customs and Central Excise duties chargeable on any imported materials or excisable materials used in the manufacture of goods exported.

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