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Brand Rates

  • If any category of goods all industry rates is not available, the exporter can approach the Directorate of Drawback for fixation brand rates.
  • Brand rates are fixed under Rule 6 for specific manufacturer exporter. Even if all industry rates are available for the produce and if the manufacturer desires to have higher rates of drawback because of higher duty paid inputs, such manufacturer can apply for special brand rates under Rule 7.
  • For fixation of Brand rates, the manufacturer has to submit the application to Directorate of Drawback within 30 days of their first shipment. The application and data in duplicate should be submitted to the Ministry with copies to the concerned Central Excise Commissionerate or the Custom House.
  • The brand rates are fixed by the Commissioner Drawback on the basis of report sent by the jurisdictional Commissionerate after verification of data submitted by the manufacturer exporter.
  • The rates fixed under all industry categories in most cases are percentage of fob value of goods. If the pricing of goods is on CIF basis, the insurance and freight bills are required be produced to arrive at the fob value.
  • The rates are operative in terms of Section 16 read with Section 51 of the Customs Act. That is the crucial date for application of the rate of drawback in force is the date of ‘let export order’ given by the appraiser. The all industry rates of drawback are payable subject to restriction and prohibitions mentioned in the General Notes to the Drawback Schedule.

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