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The duty drawback scheme has been notified for a large number of export products by the Government after an assessment
of the average incidence of Customs, Central Excise duties, Service Tax and Transaction Cost suffered by the export
products. Duty Drawback Scheme aims to provide the refund/ recoupment of custom and excise duties paid on inputs or raw
materials and service tax paid on the input services used in the manufacture of export goods. In this article, we look at the
procedure for claiming Duty Drawback of export in India.
Section 74: As per section 74, if the re-exports of imported goods, which are identified quickly and within two
years from the date of payment of duty on the importation. Then an exporter is eligible to claim 98% of the duty
paid by him as drawback under section 74.
Section 75: As per section 75, if the export of goods manufactured or processed out of imported material with
value addition, then a drawback should be allowed of duties of customs chargeable on any imported materials of a
class or description. If sale proceeds not received within the stipulated period, a drawback is to be reversed or
adjusted. Duty Drawback under section 75 can be claimed either as a fixed percentage depending upon the value
of goods exported.
Eligibility Criteria
The below following are the minimum criteria to claim for processing drawback claim.
Any individual must be the legal owner of the goods at the time the goods are exported.
You must have paid customs duty on imported goods.
Duty drawback is available on most goods on which customs duty was paid on importation and which has been
exported.
Documents Required
The below following are the documents required for processing drawback claim.
S. The period between the date of clearance and the date when the Percent of drawback
No. goods are placed under Customs control for export