Full formGovernment & Exams
DBKstands forDuty Drawback
Full Form of DBK
What is DBK?
Duty Drawback (DBK) is a refund scheme under Indian customs law that allows exporters to recover customs duties paid on imported inputs, raw materials, or components that are used in the manufacture of goods that are subsequently exported. Governed by the Customs Act, 1962, and the Duty Drawback Rules, 2017, the scheme aims to enhance the competitiveness of Indian exports by neutralizing the tax burden on inputs. Exporters can claim DBK at a fixed rate (all-industry rate) or a brand rate, depending on the product category and documentation. The scheme is widely used across sectors such as textiles, engineering goods, chemicals, and pharmaceuticals. Claims are filed online through the Customs EDI system, and refunds are processed after verification of export documents and shipping bills. DBK is a critical component of India's foreign trade policy and is often linked with other incentives like MEIS (Merchandise Exports from India Scheme). For students preparing for UPSC, SSC, or banking exams, understanding DBK is important because it appears in questions on government schemes, export promotion measures, and fiscal policies. The scheme was recently revised to align with GST, where input tax credits are first adjusted and only residual duties are refunded under DBK.
DBK का फुल फॉर्म
शुल्क वापसी योजना (ड्यूटी ड्रॉबैक)
Example
The textile exporter submitted the shipping bill and invoice to claim DBK on the customs duties paid for imported polyester yarn used in the exported garments.
DBK — frequently asked questions
What is the full form of DBK?
The full form of DBK is Duty Drawback. It is a refund of customs duties paid on imported inputs that are used in the manufacturing of exported goods.
How is DBK claimed in India?
DBK is claimed by exporters through the Customs EDI system by filing a shipping bill and providing proof of export. The refund is processed based on all-industry rates or brand rates after verification.
Is DBK still applicable after GST?
Yes, DBK remains applicable for customs duties that are not covered under GST input tax credit. The scheme was revised to ensure double taxation is avoided and only residual duties are refunded.