In private beta, request accessSign in
ShippingBill.ai

DGFT scheme

Active

Duty Drawback (Section 74 and 75)

Duty Drawback (DBK) reimburses customs duty and central excise paid on inputs used in manufacture of exports. Two routes: Section 74 (re-export of imported goods) and Section 75 (manufactured exports using imported inputs).

Scheme snapshot

CodeDBK
AuthorityCBIC, Department of Revenue
RateAll Industry Rate (AIR) per Drawback Schedule, typically 0.15 to 4.50 percent
WindowAuto-claim on shipping bill (AIR) or brand rate via Commissioner of Customs
ProcessingAIR credited in T+15 to T+30 days; brand rate in 60 to 120 days
Last amendedDrawback Schedule notified annually (latest October 2024)
Annual outlayRs 4,300 crore (FY 2024-25 outlay)

Who is eligible

  • All except RoDTEP-RoSCTL covered items where dual claim is barred

Prerequisites

  • 01Valid IEC
  • 02DBK declaration on shipping bill
  • 03Imported input nexus (for brand rate)

Common rejection reasons

  • ×Dual claim with RoDTEP on same shipping bill where notification bars it.
  • ×Drawback shipping bill type chosen incorrectly (free vs DBK vs both).
  • ×Brand rate application missing third-party verification report.

How to apply

The application route differs by scheme. For DBK, the working sequence is below.

1

Determine whether All Industry Rate (AIR) or Brand Rate is applicable.

2

Populate the DBK declaration on the shipping bill (with correct shipping bill type).

3

For AIR, claim is auto-credited T+15 to T+30 days.

4

For Brand Rate, file separate application to Commissioner of Customs with input cost verification.

See if you qualify

Run a free audit specific to Duty Drawback.

Upload your last quarter of shipping bills. We compute your specific Duty Drawback entitlement and surface the gaps in your current filings.

Audit my last quarter