Duty Drawback (AIR) Calculator
Calculate All Industry Rate (AIR) drawback for Indian exports based on FOB value and versioned CBIC schedules.
Drawback Formula
Applying India Duty Drawback (AIR) Schedule rates. The benefit is calculated as the minimum of the percentage-based rate on FOB value or the specific cap per unit multiplied by the total quantity.
Indicative calculation for planning only. Verify against the applicable CBIC notification in force on your shipment date before filing or contracting.
Overview & methodology
Drawback rate basis: AIR, brand rate and HSN-wise cap
| Basis | How the rate is set | How it is claimed or applied | When it fits |
|---|---|---|---|
| All Industry Rate (AIR) | Standard rate notified by the Government in the Drawback Schedule, as a percentage of FOB value | Claimed through the shipping bill; no separate rate application | Most exporters whose input duties are close to the industry average |
| Brand rate | Fixed for an individual exporter on application, from evidence of duties actually paid on inputs | Application to the jurisdictional Customs authority with input and duty data | When the AIR does not adequately cover the duties actually paid |
| HSN-wise cap | Per-unit ceiling in rupees set against many AIR tariff items | Drawback paid is the lower of the percentage of FOB and the cap multiplied by quantity | Applies automatically to AIR claims where a cap is notified |
Governed by the Customs and Central Excise Duties Drawback Rules, 2017. Rates in this calculator come from its Drawback Schedule 2026-27 dataset (CBIC), last checked 2026-07-15. Verify the current rate and cap in the Drawback Schedule published by CBIC.
Understanding AIR vs Brand Rate
The All Industry Rate (AIR) is a fixed percentage of FOB value notified by the Ministry of Finance. Exporters who find the AIR insufficient to cover the actual duties paid on inputs can apply for a 'Brand Rate', which requires documentary evidence of actual duty incidence. Drawback claims must be filed within 3 months from the date of LEO (Let Export Order).
Numerical Example: India Export Drawback (Cotton Garments)
The calculated amount (₹2,100) is within the cumulative cap (₹45 * 500 = ₹22,500), so the full 2.1% is granted.
Statutory Compliance
Drawback is governed by the Customs, Central Excise Duties and Service Tax Drawback Rules, 2017. Exporters must ensure their HSN classification matches the Drawback Schedule to avoid rejection of claims during Shipping Bill processing on ICEGATE.
Method note: calculations run in your browser using the formulas and published rule books cited on this page. Results are free estimates for planning, with no login required, and should be confirmed with your bank, broker or the official source before you commit.
Frequently asked questions
What is the difference between All Industry Rate and brand rate drawback?
The All Industry Rate (AIR) is a standard rate notified by the Government in the Drawback Schedule and claimed through the shipping bill. A brand rate is fixed for an individual exporter on application, using evidence of the duties actually paid on inputs, when the AIR does not adequately cover them.
What is the HSN-wise drawback cap?
Many tariff items in the Drawback Schedule carry a per-unit ceiling in rupees alongside the percentage rate. The drawback paid is the lower of the percentage of FOB value and the cap multiplied by the quantity exported.
Can I claim drawback and RoDTEP on the same shipment?
Yes, provided the same tax is not refunded twice. Drawback covers customs duties on imported inputs, while RoDTEP covers embedded taxes not refunded elsewhere. Both are declared on the shipping bill.