Government Amends Customs and Central Excise Duties Drawback Rules 2017

The government has amended Customs and Central Excise Duties Drawback Rules, 2017 under Section 75 of Customs Act, effective January 15, 2026.

Amendment to Customs and Central Excise Duties Drawback Rules, Effective Jan 15

Vanshika verma | Jan 17, 2026 |

Government Amends Customs and Central Excise Duties Drawback Rules 2017

Government Amends Customs and Central Excise Duties Drawback Rules 2017

The Ministry of Finance under the Department of Revenue recently shared a notification on January 15, 2026, regarding an amendment to the Customs and Central Excise Duties Drawback Rules, 2017.

The Central Government, using its powers given by section 75 of the Customs Act, 1962 (52) and section 37 of the Central Excise Act 1944 (11) amend the Customs and Central Excise Duties Drawback Rules 2017.

These rules will be known as the Customs and Central Excise Duties Drawback (Amendment) Rules, 2026.

In the Customs and Central Excise Duties Drawback Rules, 2017:

(a) In rule 8, after the words “bills of export or shipping bill”, the words and figures “or entry made under section 84 of the Customs Act, 1962, for export by post” will be added.

This notification will come into force from January 15, 2026.

For complete information, refer to the official notification.

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