Duty Drawback is a trusted and time-tested scheme administered by CBIC to promote exports. It rebates the incidence of Customs and Central Excise duties, chargeable on imported and excisable material respectively when used as inputs for goods to be exported.

Unused Merchandise Drawback allows for the refund of import duty on merchandise exported product in essentially the same condition. This provision allows for an extensive list of incidental operations, such as testing, cleaning, and painting. Essentially any value-added process short of a manufacturer, as defined above, is allowable under unused merchandise. However, the merchandise cannot be used in the United States for its intended purpose prior to exportation.

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.

• Rule 3 All Industry Rate (AIR)
• Rule 6 Brand Rate of Drawback
• Rule 7 Special Brand Rate of Drawback
• Rule 8A Upper Limit of Drawback money or rate
• Rule 13 Manner and time for claiming drawback on goods exported other than by Post.
• Rule 15 Supplementary claim
• Rule 16 Repayment of erroneous or excess payment of drawback and interest.
• Rule 16A  Recovery of amount of Drawback where export proceeds not realised.
• Rule 16A  Recovery of amount of Drawback where export proceeds not realised.
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