GUIDELINES ON THE DUTY DRAW BACK PROCESS.
Duty Drawback (DDB) is a refund of duty paid on imported raw materials used in
the manufacturing of products. When the product produced is exported then a
claim can be made on the taxes that were paid for the raw materials used in the
exported products. A manufacturing company desiring to enjoy Duty Draw must
register first. This requires the input – output ratios between the raw material and
finished product.