Tax refund
Drawback
Duty Drawback (All Industry Rates)
Returns the customs duty paid on imported inputs used in your export product, at a fixed All Industry Rate per HS heading — paid straight into your bank account.
All Industry Rates are in Notification No. 77/2023-Customs (N.T.) dated 20 Oct 2023, in force from 30 Oct 2023, as amended since (including 2026 changes for gold and silver jewellery). We could not open a fresh full schedule — confirm current status on the CBIC Drawback page.
cbic.gov.in ↗What you get
A percentage of FOB value, with a rupee cap for many items, as listed against your tariff item in the Drawback Schedule.
Who can use it
Any exporter whose product appears in the Drawback Schedule. If the All Industry Rate is too low compared with duties you actually paid, a manufacturer can apply for a brand rate under rule 7 of the Drawback Rules, 2017.
How to claim it
- Find your tariff item and rate in the current Drawback Schedule on cbic.gov.in.
- Register your bank account on ICEGATE.
- Declare the drawback serial number in the shipping bill — the shipping bill itself is the claim.
- After the export manifest is filed, the amount is credited to your registered account.
Watch out for
- Drawback is recovered if export proceeds are not realised within the RBI time limit.
- Inputs imported duty-free (for example under Advance Authorisation) cannot also get drawback on the customs portion.
Sources (2)
Products it applies to
Free, with conditionsFarm produceBasmati riceIndia’s top agri export by value. Free to export, but every contract must be registered with APEDA first.HS1006.30Exports 2025-26US$ 5.67 bn ↓4.6%
Free, with conditionsFarm produceNon-basmati riceHigh-volume staple sold mainly to Africa and Bangladesh. Export reopened in 2024–25, but contracts must now be registered with APEDA.HS1006.30Exports 2025-26US$ 5.86 bn ↓10.2%
Free to exportFarm produceSpicesWhole, ground and blended spices. Spices Board registration (CRES) is compulsory; residue and ethylene oxide tests keep buyers.HS0904–0910Exports 2025-26US$ 3.12 bn ↓5.1%
Free to exportFarm produceChilliIndia’s largest spice export by volume. Dried red chilli goes to China, Thailand and Bangladesh; aflatoxin is the key test.HS0904.21Exports 2025-26US$ 1.1 bn ↓12.9%
More schemes
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