News Flash
  • Draft Civil List 2022 as on 01st Jan 2022. Click here
  • Letter dt. 21.01.2022 - DGHRD launches on-line utility 'e-Vacancy Module' for reporting Direct Recruitment Vacancies of Group B and C posts (CBIC) by CCAs Click here || Manual E-Vacancy Module
  • General Elections to the Legislative Assembly of Uttar Pradesh, 2022-Deployment of Expenditure Observers in Phase III-Regarding Click here
  • General Elections to the Legislative Assembly of Uttar Pradesh, 2022-Deployment of 08 Expenditure Observers in Phase IV-Regarding Click here
  • General Elections to the Legislative Assembly of Goa, Manipur, Punjab, Uttar Pradesh and Uttarakhand, 2022-Reporting in constituency one day before last date of nomination during 2nd visit-Regarding Click here
  • WCO Certificates of Merit- International Customs Day - 2022 Click here
  • Filling up of the post of Assistant in Directorate of Enforcement on deputation basis-Reg. Click here
  • General Elections to the Legislative Assembly of Punjab, 2022-Deployment of Expenditure Observers -Regarding Click here
  • Online training on “Post Clearance Audit and Customs Transfer Pricing” for group 'A' officers of CBIC on 08 & 09.02.2022 -reg. Click here
  • 15th Session of the Virtual Customs Orientation Academy (VCOA) from 21" March, 2022 to 24th June, 2022-Reg Click here
  • General Elections to the Legislative Assembly of Uttar Pradesh, 2022-Relieving of Expenditure Observers in Phase-I-Regarding Click here
  • General Elections to the Legislative Assembly of Uttar Pradesh, 2022-Deployment of Expenditure Observers in Phase-I-Regarding. Click here
  • General Elections to the Legislative Assembly of Uttar Pradesh, 2022-Deployment of Expenditure Observers in Phase-II-Regarding Click here
  • Notification issued on Notification for Notification for Departmental Examination for promotion of Tax Assistants to the Grade of Executive Assistants of Central Taxes & Customs to be held in the month of March 2022. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers Click here
  • General Elections to the Legislative Assembly of Uttarakhand, 2022-Deployment of 05 Expenditure Observers-Regarding Click here
  • General Elections to the Legislative Assembly of Uttarakhand, 2022-Deployment of Expenditure Observers-Regarding Click here
  • General Elections to the Legislative Assembly of Punjab, 2022-Deployment of 17 Expenditure Observers-Regarding Click here
  • DGTS has extended the last date from 13.01.2022 to 28/01/2022 of submission of Bid/ Proposal for “RFP for Selection of Communication Agency for CBICs Taxpayer Outreach Program” Tender ID :- 2021_DREV_662959_1 on E- Procurement Portal, to applyClick here
  • General Elections to the Legislative Assemblies of Goa, Manipur, Punjab, Uttar Pradesh and Uttarakhand, 2022-Virtual Briefing Meeting of Central Observers on 14.01.2022-Regarding Click here
  • General Elections to the Legislative Assembly of Uttar Pradesh, 2022-Deployment of Expenditure Observers in Phase-I-Regarding Click here
  • General Elections to the Legislative Assemblies of Goa, Manipur, Punjab, Uttar Pradesh and Uttarakhand, 2022-Briefing Meeting of Observers on 14.01.2022-Regarding Click here
  • General Elections to the Legislative Assemblies of Goa, Manipur, Punjab, Uttar Pradesh and Uttarakhand, 2022-Briefing Meeting of Observers on 14.01.2022-Regarding Click here
  • The stakeholders are hereby informed that, since 16.01.2022, the new toll-free number for ECCS helpdesk shall be 1800-2666-882
  • OM dated 10.01.2022 regarding corrections in the integrated All India Seniority List (AISL) of Superintendents of Central Excise for the period 01.01.1998 to 31.12.2006 Click here
  • Departmental Examination for Confirmation of Appraisers/ Examiners and Preventive Officers from 02.02.2022 to 04.02.2022-reg.Click here || Annexure I || Annexure II || Annexure III
  • Guidelines for recovery under section 79 for cases covered under explanation to Section75(12) of the CGST Act, 2017 Click here
  • Preventive measures to contain the spread of Novel Coronavirus (Covid-19)- Attendance of Central Government officials- regarding. Click here
  • Seeking application for vacancies in the grade of Pr. Additional Director General/Additional Director General/Additional Director/Joint Director/ Deputy Director/Assistant Director in DG Systems & Data Management– reg Click here
  • Inviting nomination for the post of Constable in NIA on deputation-Reg. Click here
  • The Customs Tariff w.e.f. 01.01.2022.Click here
  • Press Release on decisions of 46th GST Council. Click here
  • Online training on "Single Window" for Group 'A' officers of CBIC on 25.01.2022 -reg. Click here
  • Guidelines for Management and Administration of Consumer Welfare Fund provided to Board under rule 97(7A) of the CGST Rules, 2017.Click here
  • Notification issued to make Tenth Amendment (2021) to CGST Rule.Click here
  • Online training on “Prevention of Money Laundering Act (PMLA)” for Group 'A' officers of CBIC on 21.01.2022 -reg.Click here
  • Annual General Transfer 2022Click here
  • DGTS is organizing a Pre-Bid Conference on 29.12.2021 at 3 PM. at C.R Building , ITO , New Delhi for selection of communication Agency for CBIC's Taxpayer Outreach Program, Tender ID-2021_DREV_662959_1 . Intersted agencies are requested to participate and submit participant's details at dgts-cbic@gov.in Click here
  • Online training on “Free Trade Agreements, possible misuse and redressal mechanism” for Group 'A' officers of CBIC on 18th Jan, 2022 -reg..Click here
  • World Customs Organization(WCO)-Japan Career Development Programme 2022-2023.Click here
  • Notification for Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes, Inspectors of Customs (Preventive Officers) & Inspectors of Customs (Examiners) to be held in the month of February, 2022.It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers.Click here
  • Prospective trainings for the month of January 2022Click here
  • Filling up of the post of Preventive Officer, Customs in KASEZ-Reg.Click here
  • Online training on "Advance Ruling" for Group 'A' officers of CBIC on 11.01.2022 - reg.Click here
  • Draft Seniority list of Assistant Commissioners of Customs & Indirect Taxes {Group 'A' of IRS (C&IT)} appointed/promoted against the vacancy year 2002-03 to 2012-13 in respect of officers serving as on 01.01.2021 - reg.Click here || Draft Seniority List
  • CBIC is inviting applications/bids, through “Request for Proposal (RFP) for selection of Communication Agency for CBIC’s Taxpayer Outreach programs”. Interested agencies may apply online through e-procurement portal. For more details, please Click here
  • No Objection Certificate for filling up Direct Recruitment Vacancies in the grade of MTS under CBIC for the vacancy Year 2020.Click here
  • Registration and Requisition Letter issued for Next Dept. Exam. of Inspectors to be held from 08.02.2022 to 11.02.2022.Click here || Annexure
  • Instruction regarding data collection on pending compassionate appointment - reg.Click here
  • Deputation in respect of Group “B”(non-gazetted) Group“C” employees under CBIC-Reg.Click here
  • Violation of Central Civil Services (Conduct Rules), 1964—RegClick here
  • Seminar on “Collection, Analysis and Handling of Intelligence and Evidences in Digital World” to be conducted on 06th & 07th January, 2022 at NACIN, MumbaiClick here || Schedule of Training
  • Master's Degree Programme in Public Finance at the National Graduate Institute of Policy Studies (GRIPS) in Tokyo, Japan (2022-23)-Reg Click here GRIPS circular   ||  GRIPS proforma  ||  Annexure I   ||  Annexure-II
  • Tax Information Portal launched for enhanced view of all Indirect Tax Acts, Rules, Regulations and Forms.Click here
  • Notification issued to make Ninth Amendment (2021) to CGST Rules. Click here
View All
Chapter X - Drawback
SECTION 74.   Drawback allowable on re-export of duty-paid goods. - (1) When any goods capable of being easily identified which have been imported into India and upon which 1[any duty has been paid on importation, -    
(i) are entered for export and the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51; or
(ii) are to be exported as baggage and the owner of such baggage, for the purpose of clearing it, makes a declaration of its contents to the proper officer under section 77 (which declaration shall be deemed to be an entry for export for the purposes of this section) and such officer makes an order permitting clearance of the goods for exportation; or
(iii) are entered for export by post under 2[clause (a) of section 84] and the proper officer makes an order permitting clearance of the goods for exportation, 
ninety-eight per cent of such duty shall, except as otherwise hereinafter provided, be re-paid as drawback, if -]
(a) the goods are identified to the satisfaction of the 3[Assistant Commissioner of Customs or Deputy Commissioner of Customs] as the goods which were imported; and
(b) the goods are entered for export within twoyears from the date of payment of duty on the importation thereof :
       Provided that in any particular case the aforesaid period of two years may, on sufficient cause being shown, be extended by the Board by such further period as it may deem fit.
(2) Notwithstanding anything contained in sub-section (1), the rate of drawback in the case of goods which have been used after the importation thereof shall be such as the Central Government, having regard to the duration of use, depreciation in value and other relevant circumstances, may, by notification in the Official Gazette, fix.
 4[(3) The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may -
(a)    provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, may be established;
(b)    specify the goods which shall be deemed to be not capable of being easily identified; and
(c)    provide for the manner and the time within which a claim for payment of drawback is to be filed.]
(4) For the purposes of this section -
(a)        goods shall be deemed to have been entered for export on the date with reference to which the rate of duty is calculated under section 16;
(b) in the case of goods assessed to duty provisionally under section 18, the date of payment of the provisional duty shall be deemed to be the date of payment of duty.
SECTION 75. Drawback on imported materials used in the manufacture of goods which are exported. - (1) Where it appears to the Central Government that in respect of goods of any class or description 5[manufactured, processed or on which any operation has been carried out in India]6[, being goods which have been entered for export and in respect of which an order permitting the clearance and loading thereof for exportation has been made under section 51 by the proper officer], 7[or being goods entered for export by post under 8[clause (a) of section 84] and in respect of which an order permitting clearance for exportation has been made by the proper officer], a drawback should be allowed of duties of customs chargeable under this Act on any imported materials of a class or description used in the 9[manufacture or processing of such goodsor carrying out any operation on such goods], the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2):
             10[Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Central Government may, by rules made under sub-section (2), specify, if the export value of such goods or class of goods is less than the value of the imported materials used in the 11[manufacture or processing of such goods or carrying out any operation on such goods or class of goods], or is not more than such percentage of the value of the imported materials used in the 12[manufacture or processing of such goods or carrying out any operation on such goods or class of goods] as the Central Government may, by notification in the Official Gazette, specify in this behalf :
             Provided further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the 13[Foreign Exchange Management Act, 1999 (42 of 1999)], such drawback shall 13[except under such circumstances or such conditions as the Central Government may, by rule, specify,] be deemed never to have been allowed and the Central Government may, by rules made under sub-section (2), specify the procedure for the recovery or adjustment of the amount of such drawback.]
14[(1A) Where it appears to the Central Government that the quantity of a particular material imported into India is more than the total quantity of like material that has been used in the goods 15[manufactured, processed or on which any operation has been carried out in India] and exported outside India, then, the Central Government may, by notification in the Official Gazette, declare that so much of the material as is contained in the goods exported shall, for the purpose of sub-section (1), be deemed to be imported material.]
 (2)  The Central Government may make rules for the purpose of carrying out the provisions of sub-section (1) and, in particular, such rules may provide -
16[(a) for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture or processing of the goods or carrying out any operation on the goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in the manufacture or processing of export goods or carrying out any operation on export goods of that class or description either by manufacturers generally or by persons processing or carrying on any operation generally or by any particular manufacturer or particular person carrying on any process or other operation, and interest if any payable thereon;]
17[(aa)  for specifying the goods in respect of which no drawback shall be allowed;]
17[(ab) for specifying the procedure for recovery or adjustment of the amount of any drawback which had been allowed under sub-section (1) 18[or interest chargeable thereon];]
(b)    for the production of such certificates, documents and other evidence in support of each claim of drawback as may be necessary;
(c)    for requiring the 19[manufacturer or the person carrying out any process or other operation] to give access to every part of his manufactory to any officer of customs specially authorised in this behalf by the 20[Assistant Commissioner of Customs or Deputy Commissioner of Customs] to enable such authorised officer to inspect the processes of 21[manufacture, process or any other operation carried out] and to verify by actual check or otherwise the statements made in support of the claim for drawback.
22[(d)    for the manner and the time within which the claim for payment of drawback may be filed;]
23[(3) The power to make rules conferred by sub-section (2) shall include the power to give drawback with retrospective effect from a date not earlier than the date of changes in the rates of duty on inputs used in the export goods.]
24[SECTION 75A.  Interest on drawback. - (1) Where any drawback payable to a claimant under section 74 or section 75 is not paid within a 25[period of 26[one month]] from the date of filing a claim for payment of such drawback, there shall be paid to that claimant in addition to the amount of drawback, interest at the rate fixed under section 27A from the date after the expiry of the said 25[period of 26[one month]] till the date of payment of such drawback:
27[***]
 28[(2) Where any drawback has been paid to the claimant erroneously or it becomes otherwise recoverable under this Act or the rules made thereunder, the claimant shall, within a period of two months from the date of demand, pay in addition to the said amount of drawback, interest at the rate fixed under 29[section 28AA] and the amount of interest shall be calculated for the period beginning from the date of payment of such drawback to the claimant till the date of recovery of such drawback.]
SECTION 76.  Prohibition and regulation of drawback in certain cases. - (1) Notwithstanding anythinghereinbefore contained, no drawback shall be allowed - 
30[***] 
(b)  in respect of any goods the market-price of which is less than the amount of drawback due thereon;
(c)  where the drawback due in respect of any goods is less than 31[fifty rupees].
 
(2)  Without prejudice to the provisions of sub-section (1), if the Central Government is of opinion that goods of any specified description in respect of which drawback may be claimed under this Chapter are likely to be smuggled back into India, it may, by notification in the Official Gazette, direct that drawback shall not be allowed in respect of such goods or may be allowed subject to such restrictions and conditions as may be specified in the notification.


1. Substituted by Act 80 of 1985, section 6, for certain words (w.e.f.27.12.1985). Earlier those words were amended by Act 11 of 1983, section 51 (w.e.f. 13.05.1983).
2. Substituted by section 85 (w.e.f.29.03.2018),  by Finance Act, 2018 (13 of 2018), for “section 82”.
3. Substituted by Act 27 of 1999, section 100, for “Assistant Commissioner of Customs” (w.e.f. 11.05.1999). Earlier the words “Assistant Commissioner of Customs” were substituted by Act 22 of 1995, section 50, for the words “Assistant Collector of Customs” (w.e.f. 26.05.1995).
4. Substituted by Act 22 of 1995, section 60, for sub-section (3) (w.e.f. 26.05.1995).
5. Substituted by Act 22 of 1995, section 61(a)(i), for “manufactured in India” (w.e.f. 26.05.1995).
6. Substituted by Act 11 of 1983, section 52, for “and exported to any place outside India” (w.e.f. 13.05.1983).
7. Inserted by Act 80 of 1985, section 7, (w.e.f. 13.05.1983).
8. Substituted by section 86 (w.e.f.29.03.2018),  by Finance Act, 2018 (13 of 2018), for “section 82”.
9. Substituted by Act 22 of 1995, section 61(a)(ii), for “manufacture of such goods” (w.e.f. 26.05.1995).
10. Inserted by Act 49 of 1991, section 120(1)(a) (w.e.f. 27.12.1991).
11. Substituted by Act 22 of 1995, section 61(a)(ii), for “manufacture of such goods” (w.e.f. 26.05.1995).
12. Substituted by Act 20 of 2002, section 125, for “Foreign Exchange Regulation Act, 1973 (46 of 1973)” (w.e.f. 11.05.2002).
13. Inserted by Act 8 of 2011, section 46 (w.e.f. 08.04.2011).
14. Inserted by Act 25 of 1978, section 10(a) (w.e.f. 01.07.1978).
15. Substituted by Act 22 of 1995, section 61(b), for “manufactured in India” (w.e.f. 26.05.1995).
16. Substituted by Act 22 of 1995, section 61(c)(i), for clause (a) (w.e.f. 26.05.1995). Earlier clause (a) was amended by Act 25 of 1978, section 10(b) (w.e.f. 01.07.1978).
17. Inserted by Act 49 of 1991, section 120(1)(b) (w.e.f. 27.12.1991).
18. Inserted by Act 22 of 1995, section 61(c)(ii), (w.e.f. 26.05.1995).
19. Substituted by Act 22 of 1995, section 61(c)(iii)(a), for “manufacture” (w.e.f. 26.05.1995).
20. Substituted by Act 27 of 1999, section 100, for “Assistant Commissioner of Customs” (w.e.f. 11.05.1999). Earlier the words “Assistant Commissioner of Customs” were substituted by Act 22 of 1995, section 50, for the words “Assistant Collector of Customs” (w.e.f. 26.05.1995).
21. Substituted by Act 22 of 1995, section 61(c)(iii)(a), for “manufacture” (w.e.f. 26.05.1995).
22. Inserted by Act 22 of 1995, section 61(iv), (w.e.f. 26.05.1995).
23. Inserted by Act 22 of 1995, section 61(d), (w.e.f. 26.05.1995).
24. Inserted by Act 22 of 1995, section 62, (w.e.f. 26.05.1995).
25. Substituted by Act 8 of 1999, section 2(a), for “period of three months” (w.e.f. 08.01.1999).
26. Substituted by Act 32 of 2003, section 115(a), for “two months” (w.e.f. 14.05.2003).
27. Proviso omitted by Act 32 of 2003, section 115(b) (w.e.f. 14.05.2003).
28. Substituted by Act 22 of 2007, section 98, for sub-section (2) (w.e.f. 11.05.2007). Earlier sub-section (2) was amended by Act 8 of 1999, section 2(b) (w.e.f. 08.01.1999). Sub-section (2), before substitution by Act 22 of 2007, stood as under:
“(2) Where any drawback has been paid to the claimant erroneously, the claimant shall, within a period of two months from the date of demand, pay in addition to the said amount of drawback, interest at the rate fixed under section 28AA from the date after the expiry of the said period of two months till the date of recovery of such drawback.”
29. Substituted by Act 23 of 2012, section 125, for “section 28AB” (w.e.f. 08.04.2011).
30. Clause (a) omitted by Act 11 of 1983, section 53(a) (w.e.f. 13.05.1983).
31. Substituted by Act 11 of 1983, section 53(b), for “five rupees” (w.e.f. 13.05.1983).