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 airflow goes through the oral passage, audible frication noise is created.

Voice: voiceless – Vocal folds are apart and are not vibrating.

Occurrence:
Abaza, Adyghe, Afrikaans (some speakers), Aleut (Atkan dialect), Arabic (Modern Standard), Assamese, Assyrian Neo-Aramaic, Avar, Azerbaijani, Basque (some speakers), Breton, Bulgarian, Chinese (Mandarin), Czech, Dutch (Northern dialects), English (Scottish, some American speakers, Scouse), Esperanto, Eyak, Finnish, French, Georgian, German, Greek, Hindustani, Hungarian, Irish, Kabardian, Korean, Limburgish (Weert dialect), Lithuanian, Lojban, Macedonian, Malay, Manx, Old English, Persian, Polish, Portuguese (Fluminense, General Brazilian), Punjabi, Romanian, Russian, Scottish Gaelic, Serbo-Croatian, Slovak, Somali, Spanish (Latin American, Southern Spain, Northern Moroccan), Swedish (some speakers), Xhosa, Ukranian, Uzbek, Vietnamese, West Frisian, Yaghan, Yi, Yiddish, Zapotec (Tilquiapan).
(Source: https://en.wikipedia.org/wiki/Voiceless_velar_fricative#Occurrence)