What is the time limit for filing a DBK RFD claim after export?

Duty drawback claims must be filed within 5 years from the date of export. Claims filed beyond this period are rejected entirely, and no refund is available. It is advisable to file claims within 2-3 years to allow adequate time for verification and processing by customs authorities.

Can I claim DBK RFD if I am also availing benefits under RoDTEP or other duty concession schemes?

Yes, DBK RFD can be claimed in addition to RoDTEP or other schemes, provided you do not double-recover the same duty or tax on identical inputs. However, under EPCG scheme, drawback on capital goods is restricted. Consult your customs advisor to ensure no overlapping claims are filed.

What records must I maintain to support DBK RFD claims?

You must maintain detailed cost accounting records as per Schedule VI of the Customs Act 1962, including material invoices, labour cost statements, overhead allocation records, waste and breakage reports, and production logs. These records must clearly link inputs consumed to specific exported consignments. Records must be retained for at least 6 years.

How long does it take to receive the drawback refund after claim approval?

After the Drawback Authority issues a sanction order, the refund is typically credited to your designated bank account or customs account within 30 days through ICEGATE. The entire process from claim filing to refund receipt usually takes 4-6 months, depending on claim complexity and document completeness.

What happens if my drawback claim is rejected or partially approved?

If your claim is rejected or partially approved, the Drawback Authority provides a detailed order explaining deficiencies. You can file an appeal with the Assistant Commissioner of Customs or the Commissioner of Customs within 30 days, providing additional evidence or corrected documentation. Rejected claims can be refiled if new evidence emerges within the 5-year window.

DBK RFD

Claim duty drawback refunds on inputs for exported goods in India. DBK RFD service helps exporters recover taxes under FTP 2023-28 and Customs Act 1962.

Obtain valid IEC from DGFT and register with the Directorate of Drawback to receive a drawback classification code for your product
Maintain detailed cost accounting records under Schedule VI of the Customs Act 1962 linking inputs to exported consignments
Prepare drawback claim documentation (DBK-01 or DBK-02 forms) with supporting invoices, shipping bills, and cost statements
Submit claims to the Drawback Authority at your customs jurisdiction within 5 years of export through online ICEGATE portal or in person
Await verification by customs authorities (90-180 days); receive sanction order and refund credit to your bank account within 30 days of approval

Google VerifiedBusiness

500+Export Clients Served

End-to-EndEXIM Support

Book a Free Consultation Call

Share your details — our EXIM expert will call you back.

100% free, no obligation

We respond within 2 business hours

Dedicated expert for your service

What is DBK RFD?

DBK RFD refers to Duty Drawback on inputs used in manufacturing exported goods, with Refund of unutilized credit. It is a critical duty concession scheme administered by the Central Board of Indirect Taxes and Customs (CBIC) under the Customs Act 1962 and the Foreign Trade Policy (FTP) 2023-28. DBK RFD enables exporters to claim refunds of customs duties, excise duties, and integrated goods and services tax (IGST) paid on inputs used in manufacturing exported products or on capital goods, even when credit remains unutilized under other schemes.

Under this mechanism, exporters can recover the tax burden embedded in their export products, enhancing competitiveness in international markets. The scheme operates on the principle that exports should be duty-free, and any duties paid on inputs constitute an additional cost that can be recovered through drawback claims filed with the Directorate General of Foreign Trade (DGFT) and customs authorities.

Pricing

Package	Price	Details
Standard	On request	Including document prep

Process

📋
Obtain valid IEC from DGFT and register with the Directorate of Drawback to receive a drawback classification code for your product
🔍
Maintain detailed cost accounting records under Schedule VI of the Customs Act 1962 linking inputs to exported consignments
📝
Prepare drawback claim documentation (DBK-01 or DBK-02 forms) with supporting invoices, shipping bills, and cost statements
✅
Submit claims to the Drawback Authority at your customs jurisdiction within 5 years of export through online ICEGATE portal or in person
📤
Await verification by customs authorities (90-180 days); receive sanction order and refund credit to your bank account within 30 days of approval

Documents Required

Importer Exporter Code (IEC) certificate issued by DGFT
Shipping bills and bills of entry for exported consignments
Commercial invoices and delivery challan copies
Cost accounting statements and manufacturing records under Schedule VI of the Customs Act 1962
Chartered Accountant certification of cost records accuracy
Certificate of Origin and packing lists for exported goods

Frequently Asked Questions

Related Services

By category

||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||

Ready to get started?

Get a free consultation and custom quote.

Book Free Consultation

DBK RFD

Claim duty drawback refunds on inputs for exported goods in India. DBK RFD service helps exporters recover taxes under FTP 2023-28 and Customs Act 1962.

Obtain valid IEC from DGFT and register with the Directorate of Drawback to receive a drawback classification code for your product

Maintain detailed cost accounting records under Schedule VI of the Customs Act 1962 linking inputs to exported consignments

Prepare drawback claim documentation (DBK-01 or DBK-02 forms) with supporting invoices, shipping bills, and cost statements

Submit claims to the Drawback Authority at your customs jurisdiction within 5 years of export through online ICEGATE portal or in person

Await verification by customs authorities (90-180 days); receive sanction order and refund credit to your bank account within 30 days of approval

Google VerifiedBusiness

500+Export Clients Served

End-to-EndEXIM Support

What is DBK RFD?

Package

Price

Details

Standard

On request

Including document prep

Process

📋

Obtain valid IEC from DGFT and register with the Directorate of Drawback to receive a drawback classification code for your product

🔍

Maintain detailed cost accounting records under Schedule VI of the Customs Act 1962 linking inputs to exported consignments

📝

Prepare drawback claim documentation (DBK-01 or DBK-02 forms) with supporting invoices, shipping bills, and cost statements

✅

Submit claims to the Drawback Authority at your customs jurisdiction within 5 years of export through online ICEGATE portal or in person

📤

Await verification by customs authorities (90-180 days); receive sanction order and refund credit to your bank account within 30 days of approval

Documents Required

Importer Exporter Code (IEC) certificate issued by DGFT

Shipping bills and bills of entry for exported consignments

Commercial invoices and delivery challan copies

Cost accounting statements and manufacturing records under Schedule VI of the Customs Act 1962

Chartered Accountant certification of cost records accuracy

Certificate of Origin and packing lists for exported goods

Frequently Asked Questions