Freight Shipment: Exporters' Declaration All Industry Rate of Drawback
In the import and export industry, drawback is the refund, reduction or waiver of the customs duty assessed or collected on the shipping and importation of imported goods which are subsequently exported.
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This Freight Shipment: Exporters' Declaration All Industry Rate of Drawback app allows the exporter to declare the export product where the rate of duty drawback is to be assessed in accordance with the appropriate customs and central excise regulations. The description of the export goods can be entered into the app along with the name and address of the Exporter and the name of the jurisdictional Central Excise Commissionerate. The name of the supporting company that manufactures the goods, as well as the manufacturing unit address, should also be entered on the form. The exporter then signs the export declaration, declaring that they are not registered with Central Excise authorities, that central excise duty on the exported goods and services has not been paid, and that in the case that it is discovered that the Cenvat facility has been availed by the exporter or by their supporting manufacturers in respect of the export goods, then the exporter shall return the excess drawback claim payment paid to them on the basis of the declaration.
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