At Commercial Consultancy Counsel (CCC), we help exporters unlock the benefits of the Duty Drawback Scheme under Indian customs law. If you’re exporting goods made from imported materials, you may be eligible for a refund of customs duties paid on those inputs.

We guide you through the entire process—efficiently and compliantly

What is Duty Drawback?

Duty Drawback is a government incentive under the Customs Act, 1962, which allows exporters to claim a refund of the customs duties paid on raw materials, components, or inputs used in the production of goods that are subsequently exported from India. It also enables the refund of customs duties on imported raw materials that are exported as-is without being processed or manufactured.

The Customs Act, 1962 and Central Excise Duties Drawback Rules, 2017 govern this process in India.

Customs Duty Drawback : Overview & Assistance

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Key Highlights of the Drawback Rules

Applicability

The duty drawback scheme allows exporters to get a refund on customs duties paid on imported raw materials that:

Raw materials are exported as is without being processed or manufactured (Section 74 of the Customs Act)

Are used or incorporated in other products for export (Section 75 of the Customs Act)

Types of Drawback Claims

All Industry Rate (AIR): An average drawback rate (AIR) decided by the government, AIR is calculated as a percent of the FOB (Freight on board) value of export products. CCC helps you identify your product's HSN code and claim the refund based on applicable rates.

Brand Rate: If some products do not have any AIR fixed by the government, then duty drawback is decided by brand rate method. They grant duty drawback as per Rules 6 and 7 of the Drawback Rules, 1995. CCC will help you file a claim under Rule 6 or Rule 7 with full documentation on your actual input duty payments and usage.

Section 74 of the Customs Act

Goods imported and re-exported as is, without being used or after only minor use within 2 years.

In case raw materials are re-exported as such within two years from the date of import and are not used, then up to 98% of the customs duty paid at the time of import may be refunded.

If the goods were used, then the refund (drawback) amount will be less, depending on:

How long they were used,

How much value has depreciated,

Section 75 of the Customs Act

Applicable when goods are manufactured in India using imported or domestic duty-paid inputs and then exported.

No specific time for export after import, but must comply with Drawback Rules.

Unlike a fixed rate prescribed under Section 74 of the Customs Act, drawback under this section is allowed at:

All Industry Rate (AIR)

Brand Rate

How does duty drawback help importers and exporters?

Duty drawback scheme helps exporters claim refund on basic custom duties and therefore save costs incurred to produce the final export products.

How Is Drawback Calculated Under AIR Method?

Drawback=FOB Value of Exports×Notified Drawback Rate

Example:
If you export goods worth ₹5,00,000 and the notified drawback rate is 2%, you are eligible for a refund of ₹10,000.
For Brand Rate claims, CCC ensures calculation is based on actual duties paid on inputs, supported by complete import and usage data.

Documents Required

Import bills, customs declarations, and invoices reflecting the duty paid

Export documents such as shipping bills and export invoices

Detailed financial records and transaction data relevant to the imported inputs and exported products.

Evidence of compliance with applicable regulatory requirements.

Previous claim records or correspondence with customs (if applicable)

Any additional documents specified by customs authorities to support the claim calculation.

We don’t just file your claims — we simplify the complex.

With in-depth knowledge of the Drawback Rules and vast experience with Indian Customs, CCC ensures timely, error-free filings and maximized benefits.

Eligibility Assessment

We evaluate whether your exports qualify.

Documentation Support

Complete end-to-end assistance in filing drawback claims.

Representation

We liaise with Customs authorities on your behalf.

Recovery & Appeals

In case of delays or deductions, we help you get what’s due.