Eligibility for Simplified Fixed Amount Duty Drawback when the Exporter and Manufacturer are different (Contract Manufacturing)
Our company is the exporter, but we do not manufacture the products ourselves; instead, we outsource production through contract manufacturing and export the finished goods. Regarding the products, there are no raw or auxiliary materials that our company purchases separately and provides to the manufacturer (at most, there are items like boxes or stickers required for packaging). In this case, can our company, as the exporter, receive the simplified fixed amount duty drawback? I am confused because I have seen information online stating that one must be the manufacturer, while other sources say it is possible if there is a contract manufacturing agreement to substitute for a factory registration certificate. If simplified fixed amount duty drawback is possible, I would appreciate it if you could let me know the required documents. For your reference, if our company is eligible for the simplified fixed amount duty drawback, the export permit will be issued with the drawback type as '2. Manufacturer'—would this cause any issues?
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