Circulars

Request for views/suggestions and data for review of All Industry Rates (AIR) of Duty Drawback for the year 2025
 

 

 

CHEMEXCIL
Basic Chemicals, Cosmetics & Dyes Export Promotion Council
(Set-up by Ministry of Commerce and Industry, Govt of India)
Jhansi Castle, 4th floor, 7-Cooperage Road,   Mumbai - 400 001.

Tel:  +91-22- 69821200-6 Mobile No. : 91-7738933059
membership@chemexcil.in Web : https://chemexcil.in

EPC:LIC:AIR:DRAWBACK:REV.:2025-26: 56               April 8, 2025

TO,
All Members of Chemexcil

 

Request for views/suggestions and data for review of All Industry Rates (AIR) of Duty Drawback for the year 2025

 

Dear Members,

The council has received communication dated 7th April 2025 from Drawback Division, CBIC requesting views/suggestions and data for review of All Industry Rates (AIR) of Duty Drawback for the year 2025.

In this regard, attention is also drawn to enclosed letter from OSD (DBK)  dated 7th April 2025 wherein it is informed that Government of India proposes to review the All-Industry Rates (AIRs) of Duty Drawback for the year 2025 with reference to the incidence of Customs and Central Excise duties on goods manufactured for export.

For this purpose, the Government of India has constituted a committee for determination of Duty Drawback rates vide Order F. No. 14609/22/2025-DBK dated 02.04.2025.

To enable computation of appropriate Duty Drawback rates, Export Promotion Councils/ Commodity Boards/ Trade and Industry Associations/Chambers of Commerce are requested to provide data relating to inputs (including packing materials) used in the manufacture of the relevant export products in the format as specified in Annexure II.

While providing the above data, care should be taken regarding the following aspects –

  • Data provided should be complete for the exports made during the period 1st April 2024 to 30th September 2024. For a particular manufactured export item, the details of the input(s) that are used in the manufacture of that particular export item should be indicated.

  • The incidence of duty should be furnished only for Customs duty on the inputs and Central Excise duty on petroleum products. The incidence of other taxes/duties such as IGST, COST, SGST, Anti- Dumping Duty/ Safeguard Duty, Other States/UT taxes, etc. are not to be included for calculation of total incidence of duties for the purposes of Duty Drawback scheme.

  • Data submitted, to the extent possible, should be representative of the exports by the small, medium as well as large manufacturer exporters, for a particular product.

  • Data provided should be certified by the concerned manufacturers and their Chartered Accountants/ Cost Accountants.

  • The data should be supported by relevant documents such as Bills of Entry of imported inputs, Shipping Bills of export product, relevant Central Excise invoices, etc.

  • A copy of data submitted in Annexure II should also be provided in MS Excel format.

In addition to above, your views/suggestions, if any, for rationalization of entries in the AIR Drawback Schedule, including for those tariff items where specific data has not been provided earlier, may also be sent along with justification.

Members are requested to go through the enclosed DBK letter and also excel sheet format and do the needful accordingly.  It is requested that the above information should be sent to the council by 28th April 2025 on email id- pw@chemexcil.in, dg@chemexcil.in for examination and onward submission.

Your timely replies will enable us collate the responses and submit to DBK Division within the given timelines.

Thanks and Regards

Raghuveer Kini
Director General
CHEMEXCIL

Encl : Letter dt.07.4.2025
Excel format DDC 2025 - Annexure