**Executive Summary**
This notification, issued by the Ministry of Finance on July 16, 2026, amends the principal Notification No. 77/2023-Customs (N.T.) regarding duty drawback rates. It specifically revises the monetary entries in the schedule for three tariff items under Chapter 71. The amendments are effective from the date of publication, updating the legal framework for Customs and Central Excise Duties Drawback Rules, 2017.
**Key Points / Main Content**
**Legal Authority and Context**
* The notification is issued under Section 75 of the Customs Act, 1962, and Section 37 of the Central Excise Act, 1944.
* It functions as an amendment to the principal Notification No. 77/2023-Customs (N.T.), dated October 20, 2023.
* The document references a previous amendment made via Notification No. 41/2026-Customs (N.T.) on April 24, 2026.
**Specific Tariff Amendments (Chapter 71)**
* **Tariff Item 711301:** The entry in column (4) is substituted, increasing the figure from “773.17” to “1851.99”.
* **Tariff Item 711302:** The entry in column (4) is substituted, increasing the figure from “14990.66” to “29501.09”.
* **Tariff Item 711401:** The entry in column (4) is substituted, increasing the figure from “14990.66” to “29501.09”.
**Impact Analysis**
**Exporters of goods under Tariff Items 711301, 711302, and 711401**
**Impact**
Exporters of these specific items are now eligible for significantly higher duty drawback rates as specified in the revised column (4) entries.
**Action Required**
Exporters should update their records and ensure that drawback claims filed on or after July 16, 2026, utilize the new, higher figures to ensure correct reimbursement.
**Customs and Revenue Officials**
**Impact**
The Department of Revenue must adjust the automated systems and manual verification processes used for processing duty drawback claims.
**Action Required**
Officials must implement the revised rates for all relevant shipping bills and ensure the updated figures are applied to pending and future drawback disbursements for these tariff headings.
Key Entities Referenced
Customs and Central Excise Duties Drawback Rules, 2017: The regulatory framework governing the refund of duties paid on imported materials used in the manufacture of products for export.
Notification No. 77/2023 – Customs (N.T.): The principal policy document being amended, which defines the schedule and rates for duty drawbacks.
Customs Act, 1962: The primary legislation providing the legal authority (specifically under Section 75) to grant duty drawbacks on exported goods.
Central Excise Act, 1944: Key legislation referenced for its provisions (Section 37) regarding the power to make rules for duty drawbacks.
Department of Revenue: The division under the Ministry of Finance responsible for issuing and administering this customs notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-16072026-274554
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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.ं 574] नई दिल्ली, बृहस्ट्प जतिार, िुलाई 16, 2026/आषाढ 25, 1948 26/पौष 17, 1947
No. 574] NEW DELHI, THURSDAY, JULY 16, 2026/ASHADHA 25, 1948 /PAUSHA 17, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 16 िुलाई, 2026
स.ं 64/2026- सीमािल्ु क (ग.ैटे.)
सा.का.जन. 633(अ).— सीमािुल्क एिं केंद्रीय उत्पाि िुल्क प्रजतअिायगी 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 मंत्रालय (रािस्ट्ि जिभाग) सख्ं या 77/2023 – सीमा िल्ु क
(ग.ैटे.) दिनांक 20 अक्टूबर, 2023 की अजधसूचना म ेंआग ेजनम्नजलजखत संिोधन करती है, नामत:-
उि अजधसूचना म,ें अनुसूची म,ें अध्याय – 71 म,ें -
(i) टैठरफ मि 711301 के सामन,े कॉलम (4) की प्रजिजि में, आकं डों के जलए “773.17” के जलए “1851.99 ”
को अंत:स्ट्थाजपत दकया िाएगा;
(ii) टैठरफ मि 711302 के सामने, कॉलम (4) की प्रजिजि म,ें आंकडों के जलए “14990.66 ” के जलए
“29501.09” को अंत:स्ट्थाजपत दकया िाएगा;
5446 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(iii) टैठरफ मि 711401 के सामन,े कॉलम (4) की प्रजिजि म,ें आंकडों के जलए “14990.66” के जलए
“29501.09” को अतं :स्ट्थाजपत दकया िाएगा।
[फा. सं. 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-खंड (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 41/2026-सीमा िल्ु क
(एन.टी.), दिनांक 24 अप्रैल, 2026 द्वारा दकया गया, जिसे भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खडं (i),
दिनांक 24 अप्रैल, 2026 को को संख्या िी.एस.आर. 309 (ई), दिनांक 24 अप्रलै , 2026 के तहत प्रकाजित दकया गया।
MINISTRY OF FINANCE
(Department Of Revenue)
NOTIFICATION
New Delhi, the 16th July, 2026
No. 64/2026-Customs (N.T.)
G.S.R. 633(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 “773.17”, the figures
“1851.99” shall be substituted;
(ii) against tariff item 711302, in the entry in column (4), for the figures “14990.66”, the figures
“29501.09” shall be substituted;
(iii) against tariff item 711401, in the entry in column (4), for the figures “14990.66”, the figures
“29501.09” 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. 41/2026-
Customs (N.T.), dated the 24th April, 2026 published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), dated the 24th April, 2026 vide number G.S.R. 309(E), dated the 24th April, 2026.
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