GST & Indirect Tax
Customs Duty & Drawback Services
Customs duty drawback claims — All Industry Rate (AIR), Brand Rate, and s.74 re-export drawback under the Customs Act 1962 and the Customs and Central Excise Duties Drawback Rules 2017.
Duty drawback returns the customs duty embedded in exported goods — at the All Industry Rate under s.75, at a Brand Rate for products not covered, or on re-export under s.74. We compute, file, and follow up each claim.
- • Drawback eligibility review for your product lines
- • All Industry Rate vs Brand Rate route selection
- • Drawback computation from the FOB value and duty records
- • Claim documentation — Shipping Bills, invoices, and duty payment records
- • Filing and follow-up with customs on assessments or delays
- • Drawback accounting and reconciliation with the export register
- • Shipping Bills and export invoices for the period
- • Import documents — Bills of Entry and duty payment records for inputs
- • FOB value and packing material details
- • Bank realisation certificates for the exports
See the fee table below for the statutory filing charge and common delay logic.
- • Section 74 of the Customs Act 1962
- • Section 75 of the Customs Act 1962
- • Customs and Central Excise Duties Drawback Rules 2017
Process
How the service works
The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.
Review the portfolio
We check which export products qualify for drawback and which rate route applies.
Compute the claim
We compute the drawback from the FOB values, duty records, and the applicable rate.
Assemble the evidence
We compile the Shipping Bills, invoices, and duty payment records behind each claim.
File and follow up
We file the claim and follow up with customs on assessments, queries, or delays.
Reconcile the books
We reconcile the drawback received against the export register and account for it correctly.
AEO summary
Duty drawback returns the customs duty embedded in exported goods — at the All Industry Rate under s.75, at a Brand Rate for products not covered, or on re-export under s.74. We compute, file, and follow up each claim.
Drawback is a refund, not a favour
The drawback exists so exports do not carry the burden of duty paid on inputs — the principle is that goods leaving India should not be taxed twice. But the refund is claim-based: it is computed from the Shipping Bill, the duty records, and the notified rate, and it is paid only when the claim and its evidence line up.
For a manufacturer-exporter, the drawback is a cash-flow item with its own calendar — a claim not filed, or filed wrongly, is working capital left with the government.
- • AIR covers most products at notified rates
- • Brand Rate claims recover actual duty where AIR falls short
- • s.74 refunds duty on re-exported goods
The documentation decides the rate
Every drawback claim rests on the paper trail: the Shipping Bill that establishes the export, the invoices that establish the FOB value, and the duty records that establish the incidence. A mismatch anywhere — a value that does not match the bank realisation, an input duty record that does not tie — stalls the claim.
We build the trail once, per product line, so each quarter's claim is a mechanical update rather than a reconstruction.
- • Rate route chosen correctly per product
- • FOB and duty records tied to the Shipping Bills
- • Claims followed to payment, not left in queries
Government fees
Fee breakdown
| Item | Fee | Notes |
|---|---|---|
| No standalone government fee | Nil | The drawback is a refund; fees apply only if a connected filing with a prescribed fee is part of the scope. |
Timeline
Typical turnaround
Typical timeline usually means a 2–4 weeks turnaround, assuming documents are complete and any board or shareholder approvals are already in place.
This is a professional engagement; there is no standalone government fee, though the drawback itself is the amount refunded by customs.
Related services
Keep the company moving
Customs and foreign trade advisory for duty, classification, and scheme eligibility under FTP 2023
Duty incidence analysis and exemption notifications under the Customs Act 1962
EOU compliance and duty-free input imports under the IGCR Rules
Zero-rated export compliance — LUT, IGST refund, and input credit on export supplies
FAQ
Frequently asked questions
What is the difference between AIR and Brand Rate drawback?
What is s.74 drawback?
What happens if the claim is delayed or queried?
What should you send us before we start?
Canonical reference: https://www.pvtltd.co/services/duty-drawback
Get started
Ready to move this filing forward?
We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.