How to verify duty drawback rates in India: CBIC AIR notifications, Brand Rate path, and how PLI differs by sector. Official links. Checked: 2026-09-24.
Checked: 2026-09-24
Duty drawback and Production Linked Incentive (PLI) rules are regulated. This page teaches where to verify rates. It is not tax or customs advice, and it does not publish a fixed All Industry Rate (AIR) percentage for your product.
Exporters often confuse three different money streams: duty drawback, RoDTEP, and sector PLI. They are not interchangeable. Drawback refunds certain customs/excise duties on exported goods under CBIC notifications. PLI is a manufacturing incentive run by sector ministries. RoDTEP is a separate DGFT schedule.
Duty drawback operates under the Customs Act / Central Excise framework and the Customs and Central Excise Duties Drawback Rules, 2017. The All Industry Rate schedule is issued and amended by CBIC Customs (N.T.) notifications.
The principal AIR schedule commonly cited is Notification No. 77/2023-Customs (N.T.) dated 20 October 2023 (G.S.R. 792(E)), as amended. Later 2026 amending notifications (for example Notfn 21/2026, 41/2026, and 64/2026-Customs (N.T.) for selected Chapter 71 jewellery tariff items) show that rates move. Open the live CBIC / Gazette PDF for your tariff item before you bake any number into a quote.
Do not copy jewellery or any other row's AIR figures into a general SOP. If AIR does not cover your product, ask your CHA about Brand Rate or Special Brand Rate applications under the Drawback Rules.
Practical portals:
PLI schemes are sector-specific. Treating "4-6%" as a general exporter incentive is wrong. The MeitY Large Scale Electronics Manufacturing PLI FAQ describes a 4% to 6% band on eligible incremental sales for that electronics scheme only. Other PLIs differ. Check the notifying ministry portal for the scheme that matches your manufacturing activity.
PLI does not replace duty drawback or RoDTEP.
RoDTEP is a separate DGFT schedule. Do not merge RoDTEP rates into a drawback percentage. Check the current DGFT RoDTEP materials if you claim it.