Refund/Claim of Countervailing duty as Duty Drawback.

OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT-II) NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI – 400001.

F. No. S/26-Misc-54 /2017 DBK
Date: 15.12.2017

PUBLIC NOTICE No. - 164 /2017

Sub: Refund/Claim of Countervailing duty as Duty Drawback.

Attention of the Trade is invited to Board’s Circular No. 49/2017- Cus issued vide F. No. 609/97/2017-DBK dated 12.12.2017. Attention is invited to the Circular Nos. 106/95-Cus dated 11.10.1995 and 23/2015- Cus dated 29.9.2015 regarding refund/claim of Anti-Dumping Duty and Safeguard Duties as Duty Drawback respectively

With respect to Countervailing Duties which are leviable under section 9 of the Customs Tariff Act, the Board clarifies that these are rebatable as Drawback in terms of Section 75 of the Customs Act. Since Countervailing Duties are not taken into consideration while fixing All Industry Rates of Duty Drawback, the Drawback of such Countervailing Duties can be claimed under an application for Brand Rate under Rule 6 or Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 and/or the Customs and Central Excise Duties Drawback Rules, 2017, as the case may be. This would necessarily mean that drawback shall be admissible only where the inputs that suffered Countervailing Duties were actually used in the goods exported as confirmed by the verification conducted for fixation of Brand Rate.

Where imported goods subject to Countervailing Duties are exported out of the country as such, then the Drawback payable under Section 74 of the Customs Act, 1962 would also include the incidence of Countervailing Duties as part of total duties paid, subject to fulfilment of other conditions.

Difficulties faced, if any, may be brought to the notice of the undersigned.

Sd/-

(Prachi Saroop) 
                                                                                       Commissioner of Customs (Export-II) 

Copy to:-

1. The Chief Commissioner of Customs, Zone-1.
2. All the Principal Commissioners/Commissioners of Customs, NCH.
3. All the Additional/Joint Commissioners of Customs, NCH.
4. All the Deputy/Assistant Commissioners of Customs, NCH.
5. Notice Board.
6. EDI for uploading on website.