The Central Board of Indirect Taxes and Customs (CBIC), on July 16, 2026, amended the All Industry Rates (AIR) of Duty Drawback by revising the drawback values for specified jewellery items under Chapter 71 of the Customs Tariff. The amendments have been made under the Customs and Central Excise Duties Drawback Rules, 2017, by modifying Notification No. 77/2023-Customs (N.T.).
The notification increases the drawback amount specified in column (4) for tariff items 711301, 711302, and 711401. The revised drawback values are ₹1,851.99 for tariff item 711301 and ₹29,501.09 each for tariff items 711302 and 711401, replacing the earlier prescribed amounts.
These revised drawback rates will apply to exports of the specified goods covered under Chapter 71 and are intended to update the applicable duty drawback benefits available to exporters in accordance with the amended notification.
[Notification No. 64/2026-Customs (N.T.)]
