Duty Drawback and ROSCTL Scheme

Duty Drawback: You cannot claim more than the actual duties suffered on inputs. If the All Industry Rate (AIR) is insufficient, you must apply for a Special Brand Rate to accurately reflect your actual duty costs.

ROSCTL: Benefits are issued based on pre-notified rates. You are not permitted to claim amounts exceeding the intended scope of the scheme, and any excess rebates received are subject to recovery by the government along with interest and potential penalties.