Rule 6 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Not every export product has a notified drawback rate. Rule 6 lets an exporter apply to the Customs Commissioner for a rate, usually called a brand rate, for goods with none. It sets who to apply to, the time, how extensions work, what the application must state and how provisional payment is made against a bond. Our compliance advisory team can prepare the application with you.
This article is written as amended up to Notification No. 03/2026-Customs (N.T.) (in force 15 January 2026), on the CBIC text of Notification No. 88/2017-Customs (N.T.) dated 21 September 2017; rule 6 was not changed by it. No official consolidated text exists. Later notifications should be checked. No rate is stated here.
Where no amount or rate has been determined, the exporter may apply to the Principal Commissioner or Commissioner of Customs with jurisdiction over the place of export within three months from the date relevant under rule 5(3), stating all relevant facts including the proportion of materials used and the duties paid. Extensions are possible, with application fees as printed. Provisional drawback may be requested against a bond. The Central Government may later revoke or withdraw the rate.
Rule 6(1): the application
Who, when and what
Under clause (a), an exporter of goods for which no drawback amount or rate has been determined may, within three months from the date relevant for the applicability of the amount or rate under rule 5(3), apply to the Principal Commissioner or Commissioner of Customs having jurisdiction over the place of export. The application states all the relevant facts, including the proportion in which materials or components are used in production or manufacture and the duties paid on them. Our article on rules 4, 5, 8 and 9 explains the starting date and the rule 8 limit that can stop a rate being fixed.
The four provisos
| Proviso | Content |
|---|---|
| (i) | If goods are exported from more than one place of export, the exporter applies to the Principal Commissioner or Commissioner having jurisdiction over any one of those places |
| (ii) | The Assistant or Deputy Commissioner may extend the three months by three months; the Principal Commissioner or Commissioner may extend further by six months |
| (iii) | On an application, after such enquiry as he thinks fit, the officer may grant or refuse an extension, recording reasons in writing for a refusal |
| (iv) | Application fee for an extension: 1% of the FOB value of exports or one thousand rupees, whichever is less, for an extension from the Assistant or Deputy Commissioner; 2% of the FOB value or two thousand rupees, whichever is less, for one from the Principal Commissioner or Commissioner |
Clause (b): determination
On receiving the application, the Principal Commissioner or Commissioner, after making or causing inquiry as he deems fit, determines the amount or rate of drawback for the goods.
Rule 6(2): provisional drawback
- (a) An exporter wanting provisional drawback may apply for it with the rule 6(1)(a) application, for a provisional amount pending determination.
- (b) The Commissioner, after considering the application, may allow provisional payment of an amount not exceeding the amount claimed for the export.
- First proviso to (b): the Commissioner may require a general bond for such amount and on such conditions as he directs, or a bond for an amount not exceeding the full amount claimed for a particular consignment, binding the exporter (i) to refund the amount if drawback was not admissible, or (ii) to refund the excess if a lower amount was payable.
- Second proviso: when the amount or rate is finally determined, the provisional amount is adjusted against the drawback finally payable; the exporter repays any excess or is entitled to any deficiency.
- (c) The bond may be with such surety or security as the Commissioner directs.
Rule 6(3): revocation or withdrawal
Where the Central Government considers it necessary, it may (a) revoke the rate or amount determined under clause (b) of sub-rule (1) by the Commissioner, or (b) direct the Commissioner to withdraw it.
Explanation: "place of export"
For rule 6, "place of export" means the customs station or any other place appointed for loading of export goods under section 7 of the Customs Act, 1962 from where the exporter exported the goods or intends to export the goods for which determination is sought.
A worked example
Pearl Craft Exports makes decorative resin boxes and finds that no drawback rate is notified for them. Its export begins on a given date. It applies to the Commissioner of Customs at its port of export within three months of the relevant date, with the proportion of imported resin and the duty paid. It asks for provisional drawback and offers a bond for the amount claimed on the first consignment. When the Commissioner later determines a rate, the provisional amount is adjusted: Pearl repays any excess or receives any shortfall.
If Pearl had missed the three months, it could ask the Assistant or Deputy Commissioner for a three-month extension, and then the Principal Commissioner or Commissioner for a further six months, paying the fees as printed.
Declarations on shipping bills
Once a rate is determined under rule 6 (or rule 7), rule 13(2) requires an additional declaration that the manufacturing formula and the imported materials remain unchanged; see our article on rules 12 to 14. A related application for a higher rate where the notified rate is low is in our article on rules 7, 10 and 11.
Practical checklist
- Check whether a notified rate exists for your goods; rule 6 applies only where none does.
- Diarise the three months from the date relevant under rule 5(3).
- Prepare the facts: proportion of materials, duties paid and the place of export.
- Decide whether to request provisional drawback and what bond you can offer.
- Remember that the Government can revoke or withdraw a determined rate.
For background on brand rates, see our guides on duty drawback rates, claim process and brand rate and the Section 75 article.
Need help with a brand rate application?
If your product has no notified rate and your window is running, we can prepare the facts, costing statement and request for provisional drawback. Reach out to our compliance advisory team.
Key takeaways
- Rule 6 applies only where no amount or rate has been determined.
- The application goes to the Commissioner with jurisdiction over a place of export, within three months.
- Extensions of three and six months are available with the fees printed in the proviso.
- Provisional drawback can be sought against a bond and is adjusted when the rate is finalised.
- The Central Government may revoke or withdraw a determined rate.
Read next
- Rules 4, 5, 8 and 9: revision, date and upper limit
- Rules 7, 10 and 11: low rate, information and access to the factory
- Duty drawback: all industry rate, brand rate and re-export
- Section 75 of the Customs Act, 1962
Disclaimer: Based on the customs rules named above as published on the CBIC Tax Information Portal and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, rates and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.