Duty drawback is the refund of customs and certain excise duties paid on imported or excisable inputs used to manufacture exported goods, under the Customs and Central Excise Duties Drawback Rules, 2017. It is claimed at a notified All Industry Rate through the shipping bill, or at a brand rate fixed for the exporter's product, and paid to the exporter's bank account through PFMS.
What is the All Industry Rate?
A standard drawback rate per tariff item, notified by the government, that most exporters claim without a separate application.
What is a brand rate?
A drawback rate fixed for a specific exporter's product from their actual duty data, used when no AIR exists or it is too low. See our duty drawback service.
Services that help
Related reading
Sources and official portals
Import Export Advisor is a private consultancy, not a government body. Scheme rules and fees change; this page reflects information checked on the date above. Confirm current requirements on the official portal before filing.