Question

Which of the following do not form part of duty drawback scheme?

(a) Refund of excise duties

(b) Refund of custom duties

(c) Refund of export duties

(d) Refund of income dock charges at the port of shipment

Answer 1

Under the duty drawback scheme, administered by the Directorate of Drawback, exporters are either exempted from payment of excise duties or are refunded a certain percentage of the excise duty paid. The scheme also includes refund of custom duties and export duties. However, refund of income dock charge at the port of shipment is not part of the duty drawback scheme.

Hence, the correct answer is option (d).