DBK Brand Rate applications to be filed with Customs at the place of export

We are an export oriented unit (EOU). The notification 52/2003-Cus dated 31st March 2003 applicable for EOUS exempts only the basic customs duty, IGST and Compensation Cess. What about levies like anti-dumping duty, agriculture infrastructure development cess (AIDC) etc.? Do we have to pay them?

No. Safeguard duty, countervailing duty on subsidized articles and anti-dumping duty are levied under Sections 8B, 9 and 9A respectively of the Customs Tariff Act, 1975. Each of these sections has a sub-section at 8B(6), 9(2A) and  9A(2A) making these duties inapplicable for EOUs unless any notification makes them specifically applicable to EOUs or after imports, the EOUs clears the same items or goods manufactured from any such items into the DTA. As far as AIDC is concerned, the very notification no. 11/2021-Cus dated 1st February 2021 imposing the AIDC excludes (through S.No.19 of the same notification read with S.No. 6 of the annexure to the same notification) imports made under the notification 52/2003-Cus dated 31st March 2003. For other types of levy, you have to similarly look at the relevant notification for applicability, exclusion or exemption of the relevant levy.
 

We had imported certain goods, filed B/E and paid BCD, SWS and IGST on the same but found later that the supplier had shipped goods of wrong specifications.  The goods are still at the ports and we have not yet received the goods at the factory. Can we re-export the same and claim refund of BCD, SWS and also the IGST?
 

Yes, under Section 26A of the Customs Act, 1962. In case, you are unable to claim the refund under that Section for any reason, you can re-export the same under claim of drawback of 98% of the BCD, SWS and IGST paid, under Section 74 of the Customs Act, 1962 read with Section 3(12) of the Customs Tariff Act, 1975.
 

Under the Import of Goods at Concessional Rate of Duty Rules (IGCR Rules), are we required to intimate the jurisdictional Customs when the goods arrive at our factory?
 

Yes, under Rule 6 of the now superseded IGCR Rules, 2017. However, under the new Import of Goods at Concessional Rate of Duty or Specified End Use Rules, 2022, it is not necessary. However, you have to report any non-receipt of the goods and also file the prescribed monthly return showing receipt of the goods.  
 

For fixation of brand rate or special brand rate, are we to file the application with the Customs having jurisdiction over our factory or with the Customs at the place of export?
 

Rule 6 and Rule 7 of the Customs and Central Excise Duties Drawback Rules, 2017 say that you have to file the brand rate and special brand rate applications with the Customs having jurisdiction over the place of export. If the application relates to exports from more than one place of export, you can file the application with the Customs having jurisdiction over any of the said places of export.

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