Revisions in DBK w.e.f. 20.2.2019

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February 20, 2019

Members of the Council

Sub : Revisions in All Industry rates of Duty Drawback

Dear Member

The Central Board of Indirect Taxes and Customs has issued a Customs Notification No. 12/2019 dated 16th February 2019 (copy enclosed) making some revisions in the drawback rates for certain products. As far as leather and footwear sectors are concerned, the following are the details.

a)      No unit of measurement was specified for Leather Sofa Cover falling under 420501 and for other upholstery including automobile upholstery falling under 420502. Now, the unit of measurement will be Sq.ft for these items. Also, the DBK rate for these items has been increased from 1.2% to 2.5%. Earlier, there was no cap for these items, but now, cap of Rs.4.5 per sq.ft has been imposed.

b)     The cap value for Leather Shoes for Adults namely boots and half-boots falling under 640301 has been increased from Rs. 39.2 per pair to Rs.78.80 per pair.

c)      The above changes will come into effect from February 20, 2019.

A statement showing updated drawback rates is enclosed herewith for ready reference of members.

Thanks and regards

R. Selvam
Executive Director

Notification No. 12/2019 – CUSTOMS (N.T.) || DBK Rates 2018-19