Customs Notification 41/2026: Govt Revises Duty Drawback Rates for Select Tariff Items

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 41/2026 – Customs (N.T.)

New Delhi, dated 24th April, 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 Notification No. 77/2023 – Customs (N.T.), dated 20th October, 2023, published vide G.S.R. 792(E), dated 20th October, 2023, namely:

In the said notification, in the Schedule, under Chapter 71:

1. Against tariff item 711301, in column (4), the figure “639.59” shall be substituted with “773.17”.
2. Against tariff item 711302, in column (4), the figure “9089.33” shall be substituted with “14990.66”.
3. Against tariff item 711401, in column (4), the figure “9089.33” shall be substituted with “14990.66”.

[F. No. 605/13/2023-(DBK)]

(V. Phanindra Vissapragada)
Under Secretary (Duty Drawback)

Note:
The principal Notification No. 77/2023-Customs (N.T.), dated 20th October, 2023, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 792(E), dated 20th October, 2023. It was last amended by Notification No. 21/2026-Customs (N.T.), dated 16th February, 2026, published vide G.S.R. 133(E), dated 16th February, 2026.

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