The Duty Drawback Scheme is a key export incentive under the Customs Act, 1962, that enables exporters to claim a refund of duties and taxes paid on inputs or raw materials used in the manufacture of exported goods. This enhances price competitiveness in global markets.
At SS Industrial Consultancy, we provide end-to-end support in filing Duty Drawback claims, ensuring timely and accurate refunds for our clients.
Classification of goods under appropriate Drawback Schedule codes
Calculation of All Industry Rates (AIR) or Brand Rate wherever applicable
Documentation for shipping bills and export declarations
e-BRC tracking and reconciliation
Filing of Duty Drawback claims with Customs
Representation in case of queries, shortfall notices, or delays
All Industry Rate (AIR):
Fixed rates notified by the Directorate of Drawback for standard products.
Brand Rate:
Claimed where no AIR is fixed or if actual duty incidence exceeds the AIR.
Applicable on Customs Duty paid on imported inputs used for exports
Can be claimed for both direct exports and through merchant exporters
Claims processed through ICEGATE and EDI-enabled customs ports
Shipping Bill serves as the Drawback claim application
Refund is typically credited directly to the exporter’s bank account
Shipping Bill with Drawback declaration
Export Invoice and Packing List
Bank Realisation Certificate (e-BRC)
ARE-1 (for excise-related cases, if applicable)
Copy of Bill of Lading / Airway Bill
Email: info@ssconsultancy.net
Phone: +91 92468 22006
Hyderabad
+91 92468 22006