**Executive Summary**
This notification, issued by the Ministry of Finance on April 24, 2026, amends the Customs and Central Excise Duties Drawback Rules, 2017. It updates the duty drawback rates for specific tariff items listed under Chapter 71 of the previous Notification No. 77/2023-Customs (N.T.). These changes are effective from the date of publication in the Gazette of India.
**Key Points / Main Content**
**Legal Authority and Context**
* The amendments are made under Section 75 of the Customs Act, 1962, and Section 37 of the Central Excise Act, 1944.
* The document further modifies the principal Notification No. 77/2023-Customs (N.T.) dated October 20, 2023.
**Revised Drawback Rates for Chapter 71**
* **Tariff Item 711301:** The entry in column (4) is increased from “639.59” to “773.17”.
* **Tariff Item 711302:** The entry in column (4) is increased from “9089.33” to “14990.66”.
* **Tariff Item 711401:** The entry in column (4) is increased from “9089.33” to “14990.66”.
**Impact Analysis**
**Exporters of Goods under Tariff Items 711301, 711302, and 711401**
**Impact**
Exporters of these specific items will benefit from significantly higher duty drawback rates, particularly for items 711302 and 711401, where the rate has increased by over 60%.
**Action Required**
Exporters must update their records and ensure that drawback claims filed on or after April 24, 2026, reflect the newly substituted rates.
**Customs and Revenue Authorities**
**Impact**
Authorities are responsible for implementing these revised rates during the processing of duty drawback claims.
**Action Required**
Administrative systems and automated customs processing software must be updated to incorporate the new figures for the specified tariff codes to ensure accurate disbursements.
Key Entities Referenced
Notification No. 77/2023 – Customs (N.T.): The principal notification establishing duty drawback rates that is being amended by this document.
Customs and Central Excise Duties Drawback Rules, 2017: The specific regulatory framework under which the amendments to duty drawback rates are implemented.
Customs Act, 1962: The primary legislation under which Section 75 empowers the government to provide duty drawbacks on exported goods.
Central Excise Act, 1944: The law providing the statutory authority under Section 37 for excise duty regulations and related drawback powers.
Department of Revenue, Ministry of Finance: The primary government department responsible for issuing the notification and overseeing customs and excise duty administration.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-24042026-272044
CG-DxLx-xEG-I2D4H0x4x2x0 26-272044
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 285] नई दिल्ली, िुक्रिार, अप्रलै 24, 2026/ििै ाख 4, 1948
No. 285] NEW DELHI, FRIDAY, APRIL 24, 2026/VAISAKHA 4, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 24 अप्रलै , 2026
स.ं 41/2026- सीमािल्ु क (ग.ैटे.)
सा.का.जन. 309(अ).— सीमािुल्क एिं केंद्रीय उत्पाि िल्ु क प्रजत अिायगी जनयमािली, 2017 के जनयम 3 और 4
के साथ पठित सीमािल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 75 और केंद्रीय उत्पाि िल्ु क अजधजनयम, 1944
(1944 का 1) की धारा 37 की उप-धारा (2) द्वारा प्रित्त िजियों के प्रयोग करते हुए, केंद्र सरकार, 20 अक्टूबर, 2023 की
सा.का.जन. 792(अ) के तहत प्रकाजित भारत सरकार, जित्त मत्रं ालय (रािस्ट्ि जिभाग) संख्या 77/2023 – सीमा िल्ु क (गै.टे.)
दिनांक 20 अक्टूबर, 2023 की अजधसूचना म ेंआग ेजनम्नजलजखत संिोधन करती ह,ै नामत:-
उि अजधसूचना में, अनुसूची म,ें अध्याय – 71 म,ें -
(i) टैठरफ मि 711301 के सामने, कॉलम (4) की प्रजिजि म,ें आंकडों के जलए “639.59” के जलए “773.17” को
अंत:स्ट्थाजपत दकया िाएगा;
(ii) टैठरफ मि 711302 के सामने, कॉलम (4) की प्रजिजि में, आंकडों के जलए “9089.33 ” के जलए “14990.66”
को अंत:स्ट्थाजपत दकया िाएगा;
2931 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(iii) टैठरफ मि 711401 के सामने, कॉलम (4) की प्रजिजि म,ें आंकडों के जलए “9089.33” के जलए “14990.66”
को अंत:स्ट्थाजपत दकया िाएगा।
[फा. स.ं 605/13/2023-(डीबीके)]
िी. फणींद्र जिस्ट्साप्रगडा, अिर सजचि (ड्राबैक)
ठटप्पणी:- मलू अजधसूचना संख्या 77/2023-सीमा िल्ु क (एन.टी.), दिनांक 20 अक्टूबर, 2023 को भारत के रािपत्र,
असाधारण, भाग II, खडं 3, उप-खडं (i), दिनांक 20 अक्टूबर, 2023 को संख्या िी.एस.आर. 792(ई),
दिनांक 20 अक्टूबर, 2023 के तहत प्रकाजित दकया गया था और इसमें अंजतम संिोधन अजधसूचना संख्या
21/2026-सीमा िल्ु क (एन.टी.), दिनांक 16 फरिरी, 2026 द्वारा दकया गया, जिसे भारत के रािपत्र,
असाधारण, भाग II, खडं 3, उप-खंड (i), दिनांक 16 फरिरी, 2026 को को संख्या िी.एस.आर. 133 (ई),
दिनांक 16 फरिरी, 2026 के तहत प्रकाजित दकया गया।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 24th April, 2026
No. 41/2026-- Customs (N.T.)
G.S.R. 309(E).— In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962)
and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs
and Central Excise Duties Drawback Rules, 2017, the Central Government hereby makes the following further
amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue)
No. 77/2023 – Customs (N.T.), dated the 20th October, 2023, published vide number G.S.R. 792 (E), dated the
20th October, 2023, namely:-
In the said notification, in the Schedule, in Chapter -71, -
(i) against tariff item 711301, in the entry in column (4), for the figures “639.59”, the figures “773.17” shall
be substituted;
(ii) against tariff item 711302, in the entry in column (4), for the figures “9089.33”, the figures “14990.66”
shall be substituted;
(iii) against tariff item 711401, in the entry in column (4), for the figures “9089.33”, the figures “14990.66”
shall be substituted.
[F. No. 605/13/2023-(DBK)]
V PHANINDRA VISSAPRAGADA, Under Secy. (Duty Drawback)
Note: The principal Notification No. 77/2023-Customs (N.T.), dated the 20th October, 2023 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 20th October, 2023 vide number
G.S.R. 792(E), dated the 20th October, 2023 and was last amended by Notification No. 21/2026-Customs (N.T.),
dated the 16th February, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), dated the16th February, 2026 vide number G.S.R. 133(E) , dated the 16th February, 2026.
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