Amendment to Customs Duty Drawback Schedule for Jewellery Exports

Last updated: 31 July 2026

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This notification announces an amendment to the Customs Duty Drawback Schedule specifically for jewellery exports. The changes affect specific tariff items within Chapter 71, with updated drawback rates for items 711301, 711302, and 711401. These revisions are made in accordance with the powers conferred by the Customs Act, 1962, and the Central Excise Act, 1944.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 64/2026-Customs (N.T.)

New Delhi, the 16th July,2026

G.S.R....... (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 videnumber 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 Secretary (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 the24thApril, 2026 videnumber G.S.R. 309(E), dated the 24th April, 2026

FAQ :

The main purpose is to amend the Customs Duty Drawback Schedule for jewellery exports by updating specific drawback rates.

The amendment affects tariff items 711301, 711302, and 711401.

The drawback rate for tariff item 711301 has been updated from 773.17 to 1851.99.

The drawback rates for tariff items 711302 and 711401 have both been updated from 14990.66 to 29501.09.

These changes are made in exercise of the powers conferred by section 75 of the Customs Act, 1962, and sub-section (2) of section 37 of the Central Excise Act, 1944, read with relevant rules.