Customs Notification 64/2026: Duty Drawback Rates Increased for Jewellery Exports

Last updated: 17 July 2026

Notice Date : 16 July 2026

Quick Summary

Customs Notification 64/2026 announces an increase in duty drawback rates for specific jewellery export categories. This amendment, made under the Customs Act, 1962, and Central Excise Act, 1944, aims to enhance the competitiveness of Indian jewellery exporters. The changes specifically affect tariff items 711301, 711302, and 711401, with updated drawback rates replacing previous figures.

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.

The main purpose of Customs Notification 64/2026 is to increase the duty drawback rates for certain jewellery export items.

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

For tariff item 711301, the rate changes from 773.17 to 1851.99. For tariff items 711302 and 711401, the rate increases from 14990.66 to 29501.09.

These changes were 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 rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017.

This notification was issued in New Delhi on the 16th July, 2026.