Refund/claim of Countervailing duty as Duty Drawback - Customs - Public Notice No.34/2017

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, AHMEDABAD -380009. F. No. VIII/20-32/Cus/T/2017 Dated: 19.12.2017 Public Notice No.34/2017 Subject:- Refund/claim of Countervailing duty as Duty Drawback- Reg Attention of importer/exporter/Customs Broker and trade is invited to the Board's Circular No. 49/2017-Customs dated 12.12.2017 issued vide F. No. 609/97/2017-DBK-, wherein the Board has issued guidelines regarding Refund/claim of Countervailing duty as Duty Drawback. 2. With respect to Countervailing Duties which are leviable under Section 9 of the Customs Tariff Act, the Board clarifies that these are rebatable as Drawback in terms of Section 750f the Customs Act. Since Countervailing Duties are not taken into consideration while fixing All Industry Rates of Duty Drawback, the Drawback of such Countervailing Duties can be claimed under an application for Brand Rate under Rule 6 or Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 and/or the Customs and Central Excise Duties Drawback Rules, 2017, as the case may be. This would necessarily mean that drawback shall be admissible only where the inputs that suffered Countervailing Duties were actually used in the goods exported as confirmed by the verification conducted for fixation of Brand Rate. 3. Where imported goods subject to Countervailing Duties are exported out of the country as such, then the Drawback payable under Section 74 of the Customs Act, 1962 would also include the incidence of Countervailing Duties as part of total duties paid, subject to fulfillment of other conditions. Difficulties, if any faced, may also be brought to the notice of the Department. (Bharati Chavan) Principal Commissioner Customs, Ahmedabad