Duty drawback is a refund of taxes and duties paid either at the time of imports of goods meant for export in the same form or after use or as import duty paid on inputs to be used in exportable products. Essential element for claiming the drawback is that goods must be exported out of India and duty must have been paid on such used inputs, in case duty is not paid for, demand for claim of duty drawback does not exist. Drawback is defined as “rebate given by a government on duties or taxes that were paid on imported goods that were used to create other goods or repackaged and exported again”. The unit aims to enlighten participants on types of drawbacks and claims procedure therein.
ModuleDrawbackClaim
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