Question

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

Options

• Refund of excise duties

• Refund of custom duties

• Refund of export duties

• 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 a refund of customs duties and export duties. However, the refund of the income dock charge at the port of shipment is not part of the duty drawback scheme.

Hence, the correct answer is option Refund of income dock charges at the port of shipment.