The Ministry of Finance notified the Customs and Central Excise Duties Drawback (Amendment) Rules, 2026, effective 15 January 2026, to streamline drawback claims for exports made by post. The amendments update the 2017 Drawback Rules to expressly recognise entries made under section 84 of the Customs Act, 1962, for postal exports. Key changes include expanding references to “bill of export or shipping bill” to also cover section 84 entries, revising headings and scope of rules dealing with postal exports, and aligning procedures across rules 8, 12, 13, and 14. Notably, a new provision deems electronic entries made under section 84 for exports by post as valid drawback claims from the date the Electronic Data Interchange receives the entry after the proper officer permits clearance and loading. Overall, the amendments remove ambiguity, ensure parity for postal exports, and facilitate timely processing and retention of drawback claims.
MINISTRY OF FINANCE
(Department Of Revenue)
Notification No. 03/2026-Customs (N.T.) | Dated: 15th January, 2026
G.S.R. 32(E).—In exercise of the powers conferred by section 75 of the Customs Act, 1962(52 of 1962) and section 37 of the Central Excise Act, 1944 (11 of 1944), the Central Government hereby makes the following rules to amend the Customs and Central Excise Duties Drawback Rules, 2017, namely: –
1. Short, title and commencement. –
1. (1) These rules may be called the Customs and Central Excise Duties Drawback (Amendment) Rules, 2026.
(2) They shall come into force on the 15th day of January, 2026.
2. In the Customs and Central Excise Duties Drawback Rules, 2017, –
(a) 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;
(b) 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;
(c) in rule 13, –
(i) in the heading, for the words “by post”, the words “exports under rule 12” shall be substituted;
(ii) in sub-rule (1),-
A. after the words “other than”, the words and figures “those covered under rule 12” shall be inserted;
B. in clause (a), after the words “bill of export”, at both places where they occur, the words and figures “or entry made under section 84 of the Customs Act, 1962, for exports by post” shall be inserted;
(iii) in sub-rule (2), after the words “bill of export”, the words and figures “or entry made under section 84 of the Customs Act, 1962, for exports by post” shall be inserted;
(d) in rule 14,-
i. in the heading, for the words “by post”, the words and figures “exports under rule 12” shall be substituted;
ii. after the sub-rule (1), the following sub-rule shall be inserted, namely:-
“(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”.
[F. No. 609/75/2017-DBK (Pt-I)]
OM PRAKASH MEENA, Under Secy.
Note : The principal rules were published vide notification No. 88/2017-Cus. (N.T.), dated the 21st September, 2017, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1177(E), dated the 21st September, 2017.
