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Customs Act, 1962

Customs Act Section 75: Drawback on imported materials used in manufacture of exported goods

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 75 Explained

Drawback on imported materials used in manufacture of exported goods

X - DrawbackOperativeCA Nikhil GuptaPublished 2026-05-19
Published analytical guide - official law remains controlling.

At a Glance

Section 75 - Drawback on imported materials used in manufacture of exported goods.

For Section 75, Governs Drawback on imported materials used in manufacture of exported goods within the notified customs-station, customs-area and local operational framework.

Key professional control: For Section 75 — Drawback on imported materials used in manufacture of exported goods, Drawback Rules 2017; AIR schedule; brand/special brand rate.

Finin2min Decode

Section 75 addresses “Drawback on imported materials used in manufacture of exported goods”. Governs Drawback on imported materials used in manufacture of exported goods within the notified customs-station, customs-area and local operational framework.

Read Section 75 with the delegated law and instruments that govern station matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 75 satisfy the provision-specific conditions for “Drawback on imported materials used in manufacture of exported goods”, the connected instrument and the available evidence?

Practical Example

Goods are proposed to be handled at a logistics facility. Section 75 requires the team to verify the notified customs station, approved area, permitted purpose and local public notice before cargo movement.

Professional Alert

For Section 75 — Drawback on imported materials used in manufacture of exported goods, Drawback Rules 2017; AIR schedule; brand/special brand rate.

This page explains Section 75; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Drawback on imported materials used in manufacture of exported goods” for the relevant date.

Decision Steps

  1. Freeze the relevant date, customs station, goods, person and procedural route.
  2. Read the current section with definitions, explanations, provisos and cross-references.
  3. Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
  4. Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
  5. Preserve the portal trail but verify the substantive legal entitlement separately.
  6. Record later amendments, judgments and local procedure before publication or transaction reliance.

Evidence Checklist

Common Errors

Related Sections

Finin2min Q&A

What does section 75 address?

Section 75 concerns “Drawback on imported materials used in manufacture of exported goods”. Governs Drawback on imported materials used in manufacture of exported goods within the notified customs-station, customs-area and local operational framework.

What should be verified first for section 75?

For Section 75 — Drawback on imported materials used in manufacture of exported goods, Drawback Rules 2017; AIR schedule; brand/special brand rate.

Can this page replace the official wording of section 75?

No. For Section 75 — Drawback on imported materials used in manufacture of exported goods, use this guide to organise the analysis, then rely on the official Customs Act and the connected instrument or binding decision in force for the matter.

Official sources and scope

This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.