Amendment to Customs Duty Drawback Schedule for Jewellery Exports


Quick Summary
This notification amends the Customs Duty Drawback Schedule specifically for jewellery exports. It revises the duty drawback rates for certain tariff items within Chapter 71. The changes involve substituting existing figures with new ones for tariff items 711301, 711302, and 711401.

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 :

This notification amends the Customs Duty Drawback Schedule for jewellery exports by updating specific duty drawback rates.

Chapter 71 of the Customs Duty Drawback Schedule is affected by this amendment.

The tariff items with updated drawback rates are 711301, 711302, and 711401.

The previous rate for tariff item 711301 was 773.17.

The new rates for tariff items 711302 and 711401 are 29501.09.

 
Notification No : No. 64/2026-Customs (N.T.)
Source : https://taxinformation.cbic.gov.in/view-pdf/1010726/ENG/Notifications



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