Duty Drawback Claims
Duty Drawback under Section 75 of the Customs Act allows exporters to claim a refund of customs duties paid on imported raw materials, components, and packing materials that are used in the manufacture of exported goods. Drawback is available either at the All Industry Rate (AIR) fixed by the government or at a Brand Rate for products not covered under AIR. BSP Associate prepares the complete drawback claim, verifies the shipping bill data, and follows up with customs authorities until the drawback amount is credited to the exporter's bank account.
What's Included
Everything you get when you engage BSP Associate for Duty Drawback Claims.
- Drawback eligibility assessment — AIR vs Brand Rate
- Drawback rate identification for exported goods
- Shipping bill data verification for drawback claim
- Brand Rate fixation application (DBK-I, II, III) for non-AIR products
- Drawback claim follow-up with customs until credit
- Reconciliation of drawback claimed vs received
- Advisory on maximising drawback entitlement
Documents Required
Have these ready before you reach out — it speeds things up considerably.
Documents You'll Need
Please arrange these before your consultation
- Shipping bills with drawback claim filed (ARE-1 if applicable)
- Export invoices and packing lists
- Bill of Entry for imported inputs used in the exported goods
- Import duty payment challans
- Bank realisation certificate / FIRC for export proceeds
- Manufacturing process flow showing input-output ratio
- IEC and GSTIN of the exporter
Don't have these? We'll prepare them for you.
BSP Associate can draft and file all of the following
- Brand Rate fixation application (DBK-I, II, III)
- Drawback claim statement and reconciliation
- Follow-up letter to customs for pending drawback
- Input-output ratio statement for Brand Rate
Frequently Asked Questions
Common questions about Duty Drawback Claims.
Duty drawback is a refund of customs duties paid on imported inputs that are used in the manufacture of exported goods. It is available to manufacturer-exporters and merchant exporters who can show that the exported goods contain imported inputs on which customs duty was paid. Both AIR (All Industry Rate) and Brand Rate drawback are available depending on the product.
BS Balaji
Founder & Principal Consultant
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