On April 5, 2025, U.S. Customs and Border Protection (“CBP”) issued guidance through the Cargo Systems Messaging Service (“CSMS”) that duty drawback is available for the 10% universal baseline tariffs ...
CESTAT held that duty drawback must be recovered when genuine sale proceeds of exports are not realised. Mere receipt of unrelated remittances does not satisfy Rule ...
Headings and provisions are harmonised to include section 84 entries. The key outcome is uniform treatment across export ...
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