Instructions:

Articulator: back of the tongue (tongue dorsum)

Point of Articulation: velum

Manner of Articulation: Fricative: The articulator makes a narrow constriction against the point of articulation, so when the air flow goes through the oral passage, audible frication noise is created.

Voice: voiced – Vocal folds are close and vibrating.

Occurrence:
Abaza, Adyghe, Alekano, Aleut, Angor, Angas, Arabic (Modern Standard, some Iraqi dialects), Asturian, Azerbaijani, Basque, Catalan, Chechen, Czech, Danish (Old Standard), Dawsahak, Dinka, Dutch (Some dialects, Standard Netherlandic, Netherlandic), Georgian, German, Ghari, Greek, Gujarati, Gweno, Gwich’in, Haitian Creole, Han, Hebrew (Yemenite), Hindi, Icelandic, Irish, Istro-Romanian, Iwaidja, Japanese, Kabardian, Lezgian, Limburgish (Weert dialect), Lithuanian, Malay (Kelantan dialect, Terengganu dialect, Negeri Sembilan dialect, Pahang dialect, Sarawak dialect), Macedonian (Berovo accent, Bukovo accent), Navajo, Ngwe (Mmockngie dialect), Occitan (Gascon), Pashto, Persian, Polish, Portuguese (European, some Brazilian dialects), Punjabi, Northern Qiang, Romani, Russian (Southern, Standard), Sardinian (Nuorese dialect), Scottish Gaelic, Serbo-Croatian, Sindhi, Spanish, Swahili, Swedish (Westrobothnian), Tajik, Tamazight, Turkish, Tutchone (Northern, Southern), Ukrainian, Urdu, Uzbek, Vietnamese, West Frisian, Yi.
(Source: https://en.wikipedia.org/wiki/Voiced_velar_fricative#Occurrence)