Duty Drawback 2019-20 (effective from 4 February, 2020) Chapter 68. The amount referred in sub-rule (3) of rule 7 of the said rules, relating to provisional drawback amount as may be specified by the Central Government, shall be equivalent to the drawback rate and drawback cap shown in column (4) and (5) in the said Schedule for the tariff item corresponding to the export goods, if applicable, and determined as if it were a claim for duty drawback filed with reference to such rate and cap. DUTY DRAWBACK SCHEME Under Duty Drawback Scheme (DBK) relief of Customs and Central Excise Duties suffered on the inputs/components used in the manufacture of goods exported is allowed to Exporters. dated 28.01.2020 which will come into force on 04.02.2020. 2. (7) The rates of drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorembasis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any. The undersigned is directed to state that to reduce the pendency and improve the rate of disposal of duty drawback claims, various timelines relating to duty drawback scheme have been conveyed in the Action Plan of CBIC for 2020-21 through DGPM’s d.o. Commercial’s Handbook on Duty Drawback 2019-20 by R Krishnan & R Parthasarathy, 16th Edition February, 2020. Government has notified the revised rates of Duty Drawback, also referred to as All Industry Rates (AIRs), vide Notification No. And while adhering to the deadline, the target of disposing drawback within 7 working days should be achieved. Circular No 33/2020-Customs F. No. Drawback - Introduction. The … The revised All Industry Rates of duty drawback, which have been notified, will come into effect from September 21, a Finance Ministry statement said. Duty Drawback Scheme is a part of chapter 4 (DUTY EXEMPTION /REMISSION SCHEMES) of the FTP, 2015-20 under which refund of duty is claimed. To … dated 28.01.2020. 01.10.2020. Chapter 75. Drawback on merchandise exported to Canada or Mexico subject to NAFTA can be claimed per the guidance in 19 C.F.R. Duty Drawback scheme with certain modifications (in GST regime) will continue under the GST regime. (17) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for adult shall comprise the following sizes, namely : –. Duty Drawback is of two types: √ All Industry Rate √ Brand Rate. Save my name, email, and website in this browser for the next time I comment. Such refunds are only allowed upon … should be declared as 610901B; (ii) The notification also specifies in the Table annexed thereto, lower AIRs on export of items covered under Chapters 61 and 62 of the Schedule (viz. Rates of Duty Drawback From 4-2-2020 onwards: See:-Related Rules - Related Notification - Related Circular : Ch. 12 Dec. 2018, Customs and Central Excise Duties Drawback Rules, 2017. To reduce the pendency and improve the rate of disposal of duty drawback claims, various timelines relating to duty drawback scheme have already been conveyed in the Action Plan of CBIC for 2020-21. PART IV : DRAWBACK RATES FOR EXPORTS UNDER SPECIAL ADVANCE AUTHORIZATION SCHEME … The plan envisages disposal of all drawback claims for the year by March 31,2021. & Amendments of 4 th Feb,2020 to the Scheme Friday, April 17, 2020 - 9.30 a.m. to 5.00 p.m. Venue: Torrent-AMA Management Centre, Core-AMA Management House, ATIRA Campus, Dr. Vikram Sarabhai Marg, Ahmedabad 380 015 Rationale : Duty Drawback is the simplest export incentive which exporters can avail with minimum documentation and least cost. To continue with the process of reforms post GST and to benefit the exporters the Government of India has announced new Duty Drawback Rates and Rules 0n 4th February,2020. 6/2020 Customs dt. The admissible duty drawback amount is paid to exporters by depositing it into their nominated bank account. 1313 (j) (1) and 19 C.F.R. 1. 2. The admissible duty drawback amount is paid to exporters by depositing it into their nominated bank account. To reduce the pendency and improve the rate of disposal of duty drawback claims, various timelines relating to duty drawback scheme have already been conveyed in the Action Plan of CBIC for 2020-21. 3. 6/2020 Customs dt. About the book. dated 28.01.2020 which will come into force on 04.02.2020. 20 Feb. 2019: CBIC Circular No. Where the claim for duty drawback is filed with reference to tariff item of the said Schedule and it is for the rate of drawback specified herein, an application, as referred under sub-rule (1) of rule 7 of the said rules shall not be admissible. 07/2020-Customs (N.T.) 45/2016-Customs, dated the 13th August, 2016, the rates of drawback specified in the said Schedule shall apply as if in the said Schedule, the entries in columns (4)and (5) against the Tariff items in the said Schedule below all Chapters, except Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table given below; (iii) manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit in terms of the provisions of the relevant Foreign Trade Policy; (iv) manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones; (v) manufactured or exported availing the benefit of the notification No. In order to provide relief to exporters, the Central government on Thursday enhanced the rates under the duty drawback scheme on 102 items including seafood products, leather, articles of leather, automobile tyres, bicycle tyres, bicycle tubes, glass handicrafts and bicycles. The admissible duty drawback amount is paid to exporters by depositing it into their nominated bank account. All Rights Reserved. (8) Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rule 12, 13 and 14of the said rules, unless otherwise relaxed by the competent authority,  are satisfied. SCHEME The Duty Drawback scheme provides exporters a refund of customs duty paid on unused imported goods, processed or incorporated into other goods for export. Taxation and Other Laws Act, 2020 dated 29.09.2020; Notification dated 30.09.2020; Ordinance 2 of 2020; Notification : English Hindi; SEZ; Drawback Schedule; PPT on Legislative changes in Budget 2018-19; Nominated Banks for payment of duty; Customs Duty … AIRs are notified, generally every year, by the Government in the form of a Drawback Schedule based on the average quantity and value of inputs and Department of Revenue has shifted items which were listed in the DEPB Rate Schedule to Drawback Rate Schedule, along with few general conditions. Chapter 72. (i) French point or Paris point or Continental Size above 33; (ii) English or UK adult size 1 and above; and. (15) In respect of the tariff items in Chapters 60, 61, 62 and 63 of the said Schedule, the blend containing cotton and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight and the blend containing wool and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight. Circular no. The salient features of the revised rates of Duty Drawback are as follows –. (13) The term “dyed” in relation to fabrics and yarn of cotton, shall include “bleached or mercerised or printed or melange”. All claims for duty drawback at the rates of drawback notified herein shall be filed with reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the said Schedule respectively. The shipping bills with parameters considered to be sensitive should be handled with adequate care at the time of export. Under Duty Drawback Scheme, an exporter can settle on either All Industry Rate (AIR) of Duty Drawback Scheme or brand rate of Duty Drawback Scheme. The duty drawback claim scrutiny, sanction and payment in 23 Custom Houses is now done through the Electronic Data Interchange (EDI) System. Chapter 76. The garment or made-up of cotton or wool or man-made fibre or silk shall mean that the content in it of the respective fibre is 85% or more by weight. Unused merchandise that is exported in the same condition as imported may be filed under 19 U.S.C. 1/2015-2020, dated the 1st April, 2015 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold jewellery or silver jewellery or silver articles. (11) The term “articles of leather” in Chapter 42 of the said Schedule shall mean any article wherein (a) 60% or more of the outer visible surface area or (b) 60% or more of the outer and inner surface area taken together, excluding shoulder straps or handles or fur skin trimming, if any, is of leather notwithstanding that such article is made of leather and any other material. Chapter 73. 1180(E), dated the 6th December, 2018, except as respect to things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule given below (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely :-. (21) “Vehicles” of Chapter 87 of the said Schedule shall comprise completely built unit or completely knocked down (CKD) unit or semi knocked down (SKD) unit. 03: Fish and crustaceans, molluscs and other aquatic invertebrates : Ch. 07/2020-CUSTOMS (N.T.) for export of goods covered under tariff item (TI) 610901, the drawback serial no. Revision of All Industry Rates (AIRs) of Duty Drawback. & Amendments of 4 th Feb,2020 to the Scheme Friday, April 17, 2020 - 9.30 a.m. to 5.00 p.m. Venue: Torrent-AMA Management Centre, Core-AMA Management House, ATIRA Campus, Agreement: Article 3.8, Drawback and Duty Deferral. 28 January 2020, G.S.R. The Duty Drawback Scheme enables exporters to obtain a refund of customs duty paid on imported goods where those goods will be treated, processed, or incorporated in other goods for export; or are exported unused since importation. Scheme for grant of cash awards to meritorious children of departmental officers year 2019-2020.click here 13th English-speaking Session of the Virtual Customs Orientation Academy (VCOA).click here Document Online Training on “Stress Management and Science of Happiness” for officers of CBIC on 11th January, 2021 from 10:30 AM to 01:00 PM.click here (16) The term “shirts” in relation to Chapters 61 and 62 of the said Schedule shall include “shirts with hood”. 1. Hike duty drawback rates: Commerce Min 20 May, 2011, 07.20 AM IST The commerce department is pushing for an increase in refund rates under the duty drawback scheme, after the govt announced it was removing a popular tax break for exporters. GUFFO.IN © 2019 TERM & CONDITIONS AND PRIVATE POLICIES. It is a pleasure to send the following Article on Deemed Duty Drawback under GST law. Chapter 74. 30 January 2020, Revision of All Industry Rates (AIRs) of Duty Drawback. Discuss the role of psychological determinants of personality development. The Duty Drawback Committee periodically revises the drawback rates and the value cap (if any) depending upon the incidences of duties and taxes. This notification shall come into force on the 4th day of February, 2020. Chapter 69. The Duty Drawback Scheme allows exporters to get a refund on customs duty paid on imported goods, where those goods are: to be treated, processed, or incorporated in other goods for export, or are exported unused since importation The minimum claim per application for duty drawback is $100. (i) Each tariff item in the Schedule annexed to the above mentioned Notification has been provided with an AIR specified under column (4) with cap of Duty Drawback amount given under column (5) in the Schedule. Title: Ch. (2) The general rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 shall, mutatis mutandis, apply for classifying the export goods listed in the said Schedule. The new All Industry Rate of Duty Drawback for 2020 for various export products including handicrafts have been announced by the Department of Revenue vide its Customs NOTIFICATION No.07/2020-CUSTOMS (N.T. ; (iii) AIRs of Duty Drawback have been increased for certain items pertaining to marine products and seafood (Chapter 3, 15, 16, 23), chemicals (Chapter 29), finished and lining leather, leather articles and footwear (Chapter 41, 42 and 64), cotton and MMF textiles (Chapter 50 to 60), carpets (Chapter 57), made-ups (Chapter 63) and glass and glass ware (Chapter 70). (contd… please refer above attachment for revised dbk schedule 2020), Clarification on Applicability of Duty Drawback Rates while fixing Brand Rate under GST: CBIC Circular No. Under new scheme of drawback only one rate has been prescribed which is limited to custom portion of inputs. Section 75 of the PART II : DUTY DRAWBACK SCHEME POLICY CIRCULARS. 4 February 2020: CBIC Circular No. Based on the recommendations made by the Duty Drawback Committee, the government has announced the revised duty drawback rates vide Customs Notification 07/2020 … What is Duty Drawback? PART I : DRAWBACK COMMENTARY. 52/2018 Customs dt. 8 Aug. 2019, Amendments in All Industry Rates of Duty Drawback w.e.f. Pre Bid consultations are being planned on 18th November, 2020 at 11 AM through Virtual mode (Video Conferencing). The government has increased incentive on exports of mobile phones to 4 per cent under the duty drawback scheme, according to an official notification. Government has notified the revised rates of Duty Drawback, also referred to as All Industry Rates (AIRs), vide Notification No. For the reasons why Nathuram Godse killed Mahatma Gandhi? 609/24/2020-DBK Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes & Customs New Delhi, dated 15th July, 2020 To, All Principal Chief Commissioners / Principal Directors General, All Chief Commissioners / Directors General, CBIC Madam/Sir, Subject: Amendments to the All Industry Rates of Duty Drawback … The notification may be downloaded from Board’s website and carefully perused for details. (ii) American or USA adult size 1 and above. 181. More items under duty drawback scheme for exporters 15 Sep, 2013, 02.21 AM IST. (vii) Appropriate caps of duty drawback amount have been provided wherever felt necessary to prescribe upper limit of duty drawback. (5) The figures shown in column (5) in the said Schedule refer to the maximum amount of drawback that can be availed of per unit specified in column (3). ), dated the 6th December, 2018 published vide number G.S.R. Deemed Duty Drawback under GST. Commissioners may also inform, with appropriate data, the details of specific products where drawback cap needs to be reviewed or imposed. Subject: Extending scheme of Duty Drawback on supply of steel by steel manufacturers through their Service Centers/ Distributors/ Dealers/ Stock yards ­regarding. 609/30/2019-DBK dated 01.10.2019 Last modified 2020. ; (iv) AIRs have been rationalized for bicycles tubes (Chapter 40), wool yarn/ fabrics/ readymade garments (Chapter 51 and 61-62) and silk yarn/ fabrics/ readymade garments (Chapter 50 and 61-62) among other items on account of reasons such as decrease in BCD rate, changes in price (CIF) of imported inputs, FOB value of export goods, import intensity of inputs etc. Drawback is the refund of certain duties, internal revenue taxes and certain fees collected upon the importation of goods. The admissible duty drawback amount is paid to exporters by depositing it into their nominated bank account. This system facilitates credit/disbursal of drawback within 72 hours from the date of shipment and electronic filing of Export General Manifest (EGM) in respect of related aircraft/vessel, directly to the exporter’s, accounts in the specified bank branches. DUTY DRAWBACK. (4) The figures shown in column (4) in the said Schedule refer to the rate of drawback expressed as a percentage of the free on board value or the rate per unit quantity of the export goods, as the case may be. Under Duty Drawback Scheme ( DBK ) relief of Customs and Central Excise Duties suffered on the inputs/components used in the manufacture of goods exported is allowed to Exporters. 6 Dec. 2018, CBIC Circular No. 95/2018 Customs (NT) dt. (18) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely :-. Hike duty drawback rates: Commerce Min 20 May, 2011, 07.20 AM IST The commerce department is pushing for an increase in refund rates under the duty drawback scheme, after the govt announced it was removing a popular tax break for exporters. No. Commercial’s Handbook on Duty Drawback 2019-20 by R Krishnan & R Parthasarathy, 16th Edition February, 2020. PART III : ALL INDUSTRY RATES OF DUTY DRAWBACK 2019-2020. This benefit leads to cost competitiveness of exported products in international markets and better employment opportunities in export oriented manufacturing industries. duty drawback scheme Under Duty Drawback Scheme (DBK) relief of Customs and Central Excise Duties suffered on the inputs/components used in the manufacture of goods exported is allowed to Exporters. 1313, Drawback and Refunds, 1313(j)(4)(B) and 1313(n) CSMS 12-000165, Chile Drawback Interim Instructions, posted May 15, 2012, states that CFTA drawback claims must be submitted "paper" and that additional instructions will be issued. (E). Dated the 1 st October, 2020. (1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. Further, the new all industry rates of duty drawback have also been notified which are effective from 1st October, 2017. prescribed the Revised All Industry Rates of Duty Drawback: This notification shall come into force on the 4th day of February, 2020. The descriptions of goods given at the six digit or eight digit in the said Schedule are in several cases not aligned with the descriptions of goods given in the First Schedule to the Customs Tariff Act, 1975. 4 February 2020: CBIC Circular No. IGNOU BPAC 131 ASSIGNMENT FOR JULY ADMISSION 2019, B.A (VOCATIONAL STUDIES) TOURISM MANAGEMENT (BAVTM) solved assignment, B.A IGNOU POLITICAL SCIENCE SOLVED ASSIGNMENT, B.A IGNOU PUBLIC ADMINISTRATION SOLVED ASSIGNMENT, B.SC IGNOU LIFE SCIENCE SOLVED ASSIGNMENT, BA Ability Skill Enhancemnt Courses SOLVED ASSIGNEMENT, M.A IGNOU POLITICAL SCIENCE SOLVED ASSIGNMENT, M.A IGNOU PUBLIC ADMINISTRATION SOLVED ASSIGNMENT, M.A IGNOU RURAL DEVELOPMENT SOLVED ASSIGNMENT. 190. Seminar on Duty Drawback Scheme and Exporters w.r.t. 1. or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Foreign Trade Policy : Provided that where exports are made against Special Advance Authorisation issued under paragraph 4.04A of the Foreign Trade Policy 2015-20 in discharge of export obligations in terms of Notification No. duty drawback définition, signification, ce qu'est duty drawback: tax paid on imported materials that is paid back when goods or products made with those materials…. Drawback not to be allowed in certain cases: It will be noticed that in the case of drawback under section 74 the amount of drawback was related to the actual duty paid on the goods. En savoir plus. (6) An export product accompanied with a tax invoice and forming part of project export (including turnkey export or supplies) for which no figure is shown in column (5) in the said Schedule, shall be so declared by the exporter and the maximum amount of drawback that can be availed under the said Schedule shall not exceed the amount calculated by applying ad-valorem rate of drawback shown in column (4) to one and half times the tax invoice value. Revised All Industry Rates (AIR) of Duty Drawback w.e.f. Refund of duty is claimed as per All Industry Rates (AIR) . As per the Department of Revenue, the drawback Committee has kept the new 30 January 2020. The eligibility is you must be the legal owner of the goods when goods are exported. ALL INDUSTRY RATE (AIR) OF DUTY DRAWBACK: The AIR of Duty Drawback are large number of export products every year by the … Duty Drawback Scheme is a part of chapter 4 (DUTY EXEMPTION /REMISSION SCHEMES) of the FTP, 2015-20 under which refund of duty is claimed. 45/2016-Customs dated 13.08.2016. ALL INDUSTRY RATE (AIR) OF DUTY DRAWBACK: The AIR of Duty Drawback are large number of export products every … SCHEME The Duty Drawback scheme provides exporters a refund of customs duty paid on unused imported goods, processed or incorporated into other goods for export. PART III : ALL INDUSTRY RATES OF DUTY DRAWBACK 2019-2020. Considering this requirement, we have designed this programme, coverage of which is as under:Â . letter F. No. Claims under NAFTA may be filed on merchandise entered into the U.S. on or before June 30, 2020. Extending Scheme of Duty Drawback on supply of Steel by Steel Manufacturers admin 2020-10-03T11:48:59+00:00 October 3rd, 2020 | Steel manufacturers can avail duty drawback benefits on steel supplied through their service centres, distributors, dealers and stock yards to Advance Licence holders, as per DGFT Notif No 35 Dt. (19) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4.71 of the Hand Book of Procedures, 2015-2020 published vide Public Notice No. (i) French point or Paris point or Continental Size upto 33; (ii) English or UK children size upto 13; and. ), MADE EFFECTIVE FROM 4th FEBRUARY 2020 AS AMENDED. The main motto of the govt. Duty Drawback Scheme: Under Duty Drawback Scheme relief of Customs and Central Excise Duties suffered on the inputs used in the manufacture of export product is allowed to Exporters. PART II : DUTY DRAWBACK SCHEME POLICY CIRCULARS. Any change in pattern should be immediately brought to notice of the Board. The input tax incidence of taxes covered in GST regime are neutralised through the refund mechanism provided under GST Laws. PART I : DRAWBACK COMMENTARY. Exports slip 0.8% in December 2020; trade deficit widens to USD 15.71 billion - The Economic Times-2nd Jan 2021 Govt extends benefits of tax refund scheme to all export goods - Outlook -31st Dec 2021 38/2017-Customs dated 21/09/2017 has been issued to clarify the provisions related to the new rules. TIs 42020102, 42020204 and 42020302 have been revised for better product differentiation; (vi) 10 tariff items under Chapter 64 prescribing AIR of 0.4 per cent in case of export products manufactured by units operating under Section 65 of Customs Act, 1962 have been deleted as no drawback is admissible for such goods in terms of notes and conditions given in notification No. CBIC notifies the Revised All Industry Duty Drawback (DBK) Rates Schedule (2020), applicable w.e.f. Duty Drawback Scheme: Under Duty Drawback Scheme relief of Customs and Central Excise Duties suffered on the inputs used in the manufacture of export product is allowed to Exporters. 28 January 2020, in respect … Public Law 108-77, Sec 203, Drawback, Sept. 3, 2003. Major portion of Duty Drawback is paid through AIR Duty Drawback Scheme which essentially attempts to compensate exporters of various export commodities for average incidence of customs and Central Excise duties suffered on the inputs used … Duty Drawback Scheme and Exporters w.r.t. 4 February 2020: CBIC Notification No. 19 Dec. 2018: CBIC Notification No. AIRs are notified, generally every year, by the Government in the form of a Drawback Schedule based on the average quantity and value of inputs and Duty drawback rate is the refund of certain duties and fees that is collected when the item is imported by a company. (10) Whenever a composite article is exported for which any specific rate has not been provided in the said Schedule, the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self declaration to be furnished by the exporter to this effect and in case of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations. 4th February 2020, vide Notification No. Version: 1.0.26.29 (2020-12-24 12:20) Skip to main content. Refund of duty is claimed as per All Industry Rates (AIR) . S.O. (14) The term “dyed” in relation to textile materials in Chapters 54 and 55 shall include “printed or bleached or melange”. 28 January 2020, in respect of specified exports and subject to compliance with the procedural requirements/ amendments notified from time to time. October 13, 2020. (3) Notwithstanding anything contained in the said Schedule, –. Notifications issued regarding QRMP Scheme and to extend the due date for furnishing FORM ITC-04 and to implement e-invoice for taxpayers exceeding Rs 100 Cr Turnover (E). ; (v) 31 new tariff items have been introduced in the Schedule pertaining to sectors viz. For claiming these AIRs, the relevant tariff item have to be suffixed with suffix ‘B’ e.g. chemicals (18 items), textiles and readymade garments (6 items), leather articles and footwear (6 items) and glass handicraft/ art ware (1 item). – In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. is to garb the export incentive to the exporter & supply of goods and services by the DTA unit to SEZ & EOU to mitigate the duty … 4th February 2020, vide Notification No. 7/2020 Customs (NT) dt. 4. Revised Duty Drawback (DBK) Rates Schedule (2020) notified by CBIC CBIC notifies the Revised All Industry Duty Drawback (DBK) Rates Schedule (2020), applicable w.e.f. 19 U.S.C. This requires exporters to understand the Drawback Scheme thoroughly. 20 Feb. 2019, Revised All Industry Duty Drawback Rates Schedule applicable w.e.f. For claiming the alternative AIR, the relevant tariff item has to be suffixed with suffix ‘D’ instead of the usual suffix ‘B’ mentioned above. Therefore, similar to MEIS, an exporter can claim both Duty drawback/refund and benefit under RoDTEP Scheme. According to U.S. Customs and Border Protection, Drawback is the refund of certain duties, internal revenue taxes, and certain fees collected upon importing goods.Such refunds are only allowed upon the exportation or destruction of goods under U.S. Customs and Border Protection supervision. 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