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
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.