Certain Inputs to Manufacture (CIM)

Grant Information

The Duty Drawback Scheme enables exporters to obtain a refund of Customs duty paid on imported goods where those goods will be treated, processed, or incorporated in other goods for export; or are exported unused since importation.

Only the person who is the legal owner of the goods at the time the goods are exported, or a person to whom this right has been assigned, is eligible to claim Duty Drawback GST is not able to be refunded through the Duty Drawbacks Scheme. Duty drawback is available on most goods on which Customs duty was paid on importation and which has been exported.