All schemes
Tax benefit Commerce

Duty Drawback Scheme (DBK)

Refund of customs duties on inputs used for exports

Maximum benefit
Refund of import + excise duties on export inputs
Typical processing
30-60 days from shipping bill to refund credit
Apply on official portal

About this scheme

Duty Drawback Scheme refunds customs and central excise duties levied on imported and indigenous inputs used in the manufacture of exported goods. Notified All Industry Rate (AIR) for ~7,000 tariff lines; Brand Rate for non-AIR products.

What you get

  • Refund at All Industry Rate (AIR) — auto-computed on shipping bill
  • Brand Rate option for non-AIR products (custom rate)
  • Refund credited to exporter's ICEGATE account in 30-60 days
  • Refund tradable on e-scrip marketplace (transferable scrips)
  • WTO-compliant — no export obligation beyond shipment
  • Stacks with RoDTEP for double benefit on same export

Who qualifies

Indian manufacturer-exporters and merchant-exporters tied to manufacturers. Open to all sectors except gems & jewellery (separate Sec. 75A rates) and goods exported in CKD/SKD form. No minimum export turnover required.

Industries (NIC divisions)
Food processingBeveragesTextilesApparelLeatherPaperChemicalsPharmaPlastics / rubberFabricated metalsElectrical equipmentMachineryOther manufacturing
Business types
ProprietorshipsPartnershipsPrivate LimitedLLPsOne Person CompaniesPublic Limited

Available across India (central scheme).

How to apply

  1. 1File shipping bill on ICEGATE with DBK claim option
  2. 2Customs auto-computes AIR; for Brand Rate file Form DBK-I
  3. 3Bank realisation certificate uploaded post-export
  4. 4Refund credited within 30-60 days
  5. 5Annual reconciliation with bank realisation

Key terms and conditions

  • AIR rate is HS-code-specific (8-digit)
  • Bank realisation must be within 1 year (extendable to 3)
  • Late claim past 3 years: lapse
  • Cannot combine with EOU/SEZ duty exemption on same inputs

What disqualifies you

  • Non-exporters not eligible
  • CKD/SKD assembly exports excluded
  • Pharmaceuticals/petroleum have separate rates

Documents typically required

  • IEC code
  • Shipping bill
  • Bank realisation certificate
  • Tax-paid invoice for inputs

The content above is compiled from public information published by the scheme authority. Eligibility, benefits, and procedures are subject to change. Confirm details directly with the official portal before applying. BharatSeal does not process scheme applications.