The Ministry of Finance (MoF) on January 15, 2026, issued the Customs and Central Excise Duties Drawback (Amendment) Rules, 2026, to further amend the Customs and Central Excise Duties Drawback Rules, 2017.
The following has been amended, namely: -
• This shall come into force from January 15, 2026.
• In rule 8, after the words "bill of export or shipping bill", the words and figures "or entry made under section 84 of the Customs Act, 1962, for exports by post" shall be inserted.
• In the heading of rule 12, after the words "by post", the words and figures, "where an entry is made manually under section 84 of the Customs Act, 1962 " shall be inserted.
• In rule 14, in the heading, for the words "by post", the words and figures "exports under rule 12" shall be substituted.
• In rule 14, after the sub-rule (1), a new sub-rule shall be inserted:
"(1A) The entry made electronically under section 84 for exports by post under the claim of drawback shall be deemed to be a claim for drawback filed on the date on which the said entry is received on Electronic Data Interchange after the proper officer of Customs makes an order permitting clearance and loading of goods for exportation under that section and said claim for drawback shall be retained by the proper officer making such order".
[Notification no. - 03/2026-Customs (N.T.)]
