Duty Drawback was introduced by the Ministry of Finance to refund the duties paid on imported materials used in production of export goods.

The motive

There are cases in which certain imported goods and materials are used to produce or enhance


The Act

The section 74 and 75 of Customs Act, 1962 allows the Central Government to grant up to 98% refund for re-exported goods within two years of import duty payment.

The drawback amount is granted only after thorough scrutiny by the Deputy Commissioner of Customs. The percentage of drawback depends on the usage of imported goods. This rate will be fixed by the government depending on factors like depreciation value, duration and other miscellaneous circumstances. 


AFS Touch

Duty Drawback is a golden opportunity that no eligible business should miss!

In the Indian duty drawback consultancy, it is safe to say we are the front-runners. With our robust software systems and vigilant experts we do every possible thing to get what our clients deserve:


  1. Visionary Audits that ensure compliance to all relevant provisions, rules and regulations and accesing Bills of Entry (Bs.E)/ Shipping Bills

  1. Bond Management:

  • Bond Finalization 

  • Bond Cancellation

  1. Complete Audit Report Filings

Goods and Services Tax is an indirect tax levied on goods and services that are consumed within the country. It eliminates other indirects barring few exceptions. It is a destination-based tax.


AFS deals with all kinds of GST services: Tax registrations, return filing services, or custom built GST entities for your business. AFS is the best for professional GST compliance services in India. 


Since GST is applicable only within the country, global businesses that run within have an opportunity to claim GST refunds under certain circumstances.


Operating at international level businesses should have the capability to leverage the and recoup the impact of GST. Since the laws involved are complex and elaborate, it is impossible without experts. AFS members, having years of experience and understanding in how the indirect taxes work can help to get the refund services.

Right Strategy, Right Talent, Best Results. So, leave it to our GST experts.


The GST regime mandates businesses to stay compliant with GST rules and regulations issued by the GST Council. 


The government gives GST Compliance Rating for all the registered taxpayers and businesses based on the degree of compliance. Higher rating shall have well-perceived effects on the businesses; it would be easier to gain the trust of consumers, vendors and stakeholders.


Being non-compliant or one with a poor track record may have a negative effect on the individuals and businesses leading to disruption of profit, credibility and supply chain. Many companies are yet to embrace the right process. 


AFS helps companies and registered individuals to be GST compliant by:


  • Obtain GST Registration by determining the status and eligibility of clients under GST schemeS
  • Assisting in timely completion of procedures 
  • Assessing the accounting data of clients and validate compliance to latest GST regulations
  • Organising all the transactions with the correct HSN/ SAC code and tax rate
  • Issue and review GST invoices, credit and debit notes, bill of supply, etc that are subjected to GST ruleS
  • Identication of naturd of services of the clients and assessing the impact of GST laws on business transactions. Thus, provide tailor made solutions.
  • Identification of Input Tax Credit related invoices.
  • GST liability payment.
  • Periodic  reminders to check ledgers and outstanding tax payments; monthly notifications and updates related notices issued by GST Council 

GST Refunds can be claimed when an amount more than actual GST liability is paid. The process of claiming refund is standardised with process and deadlines.


Eligible cases for GST Refund


  • Exports dealers of goods and services ( including deemed ones)
  • Input Credit Accumulation (ITC) 
  • Pre deposit refund
  • Finalization of provisional assessment
  • Buys made by Embassies and UN bodies
  • Error related excess payments
  • Refund of SGST and CGST in interstate trade


AFS provides worthy GST Refund services for businesses.


  • Validate eligibility for refund
  • Discuss and collect necessary documents for refund claims
  • Preparation and filing for unutilized ITC, LUT and IGST
  • Up to date continuance with the concerned authority for Finalization 
  • Timely updates and notifications for filing, accumulation and other processes

We provide finest and punctual GST filing services. Filing processes shall become hassle free with us. With our robust systems ensure that all the bills and returns are filed on time. Apart detailed summary and insights on the filings will also be shared with the clients. 

  • Inverted duty structure refund 
  • Drawback brand rate fixation & Realization,
  • SEIS incentive
  • RoDTEP (MEIS)SVB Finalization 
  • Bond Cancellation 
  • Under protest refund 
  • Double duty refund
  • Bill of entry Finalization


  • Special Additional Duty is a counter to VAT or sales tax if the goods are manufactured in India.
  • Special Additional Duty (SAD) is taxable under the subsection 5 of Section 3 of the Customs Tariff Act, 1975. The rate of  charge is 4% on the goods imported into India. 
  • This amount is levied on the total value of imports including CIF + Basic Customs duty + CVD.
  • The amount is refundable to import traders who have sold the goods in India without modification of the same.
  • This refund should be claimed within a year of paying the Special Additional Duty which is the TR6 challan of BOE.

AFS helps clients with filing of documents, checking the internal accounts and reports for consistency and correlation for claiming SAD refund. The subject is highly comprehensive. Since we have versatile experts with years of experience, we are able offer quality  services:

  • Understanding the business, sales and eligibility of a company
  • Collecting and validation documents, invoices, and other papers that are required for claiming the refund
  • Filing the documents
  • Staying in touch with the require authorities 
  • Consultancy and support

Speak to our experts to know if you can claim SAD refunds or know more…

Authorised Economic Operator is a business entity which is in compliant with safety framework of the national customs and hence the World Customs Organization (WCO)

In July of 2016 a revised AEO Program was launched combined with both AEO and ACP (Accredited Clients Program) into a single program. 

What AEO certificate?

  • Identifies business entities that are compliant with the global supply safety and standards, practices reliable supply chain
  • Provides incentives, benefits including easy flow of supply chain, movement of goods, and other such benefits

AEO program is a three-tier program. The tiers are: AEO-T1, T2 and T3. This is for importers and exporters. For the others involved in the logistics there

A is a single tier programme called the AEO-LO programme. T1, T2, have 3 years validity whereas T3 and LO have 5 year validity.

We help companies with procuring AEO certificate, getting compliance with different tiers and other consultancy services in reference with AEO.

Indian businesses that import goods from partners located outside India have to undergo a procedure called the Special Valuation Branch or the SVB process. It is a division of customs that investigates transaction, relationship and other traits established between importer and the partner.

The SVB assesses:

  • Transaction and deductive value of identical goods sold to unrelated buyers within the country 
  • Collaboration Agreements or JV agreements to find whether they had an impact on invoice value.

Importers who are related suppliers under Rule 2(2) of Custom Valuation Act 1988. 

Based on replies to questionnaires along with furnished documents, SVB substantiates and issues the result of provisional assessment.

The procedures followed under SVB Customs clearance are highly complex and time consuming. We offer high quality services from inception to end and help them achieve the clearance.

Service Export From India Scheme (SEIS) is a scheme by the Government of India to promote exports of Indian goods and services. Under this scheme Indian businesses that meet the eligibility criteria and other requirements shall be eligible to freely transferable duty scrip credits; this can also be subjected to duty drawback benefits. 

The duty credit scrip shall be valid for a period of 24 months.

Rate of incentive varies as 3%, 5% or 7%


      1.Service Providers or business entities must be located in India

  1. The company should have a minimum net free foreign exchange of worth $ 15000 in the previous financial year 
  2. For individual service providers or proprietorships the minimum net foreign exchange earning should be atleast $10,000 in the previous financial year
  3. The companies must have an active Import Export Code (IE Code) at the time of availing the SEIS scheme.

Who are the eligible?

Several domains of companies/ service providers are eligible for the SEIS scheme. The domains are:

Professional Services :                

  • Legal services, finance and taxation, architectural,engineers, intergrated engineering, construction engineering and landscape planning services
  • Healthcare: Medical, veterinary, dental, nurses, physiotherapists and paramedical personnels, midwives, nurses
  • Research and Development 
  • Leasing or Rental providers
  • Audiovisual 
  • Educational, environmental, social services
  • Travel and tourism, transportation/ cargo & auxiliary Services 
  • Recreational, cultural or sports
  • Advertising services
  • Market research
  • Consultation and related
  • Technical/ scientific testing, analysis or consultancy
  • Agricultural, mining, forestry fishing, energy services
  • Personnel suppliers
  • Security, build-cleaning, maintenance and repair
  • Print, publishing, convention, photography.

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Duty Drawback

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