Given the task definition and input, reply with output. This is a paraphrasing task. In this task, you're given a sentence and your task is to generate another sentence which express same meaning as the input using different words.

the excess remission of import duties is the basis for calculating the amount of the benefit only in the case of drawback and substitution drawback schemes .
excessive repayment of import duties is the basis for calculating the amount of the contribution only for return schemes and replacement return .