Vanshika verma | Apr 2, 2026 |
CBIC Announces One-Time Customs Relief for SEZ Units to Boost Domestic Sales
In a move aimed at supporting manufacturing units in Special Economic Zones (SEZs) facing difficulties due to global trade disruptions, the Central Board of Indirect Taxes and Customs (CBIC) has announced a one-time relief measure.
The step follows the announcement made in the Union Budget 2026-27 and is intended to ease the sale of goods from SEZ units to the Domestic Tariff Area (DTA) at lower customs duty rates.
The relief has been introduced through an exemption notification under Section 25 of the Customs Act, 1962. The benefit will be available from April 1, 2026, to March 31, 2027, as per Notification No. 11/2026-Customs dated March 31, 2026.
While deciding the concessional duty rates for eligible SEZ units under this relief window, care has been taken to make sure that units operating in the Domestic Tariff Area (DTA) are treated fairly and can compete on equal terms.
Under this relief window, reduced customs duty rates have been set for certain notified goods, as detailed below:
| Present customs duties (including BCD, AIDC, Health Cess) | Concessional rate for eligible SEZ units under the relief window |
| 7.50% | 6.50% |
| 10% | 9% |
| 12.5%, 15% | 10% |
| 20% | 12.50% |
| Between 20% and 30% | 15% |
| Between 30% and 40% | 20% |
However, the benefit will be available only to SEZ units that started production on or before March 31, 2025. In addition, the goods sold under this scheme must have at least 20% value addition over the inputs used in manufacturing.
The government has clarified that exports will remain the main focus for SEZ units. To maintain this focus, sales to the domestic market under concessional rates cannot exceed 30% of the highest annual Free on Board (FOB) value of exports achieved by the unit in any of the previous three financial years.
The relief scheme will be implemented through CBIC’s automated system, and the assessment of bills of entry for DTA clearances will take place under the faceless assessment mechanism.
Certain sensitive sectors have been kept outside the scope of this relief window to safeguard domestic industries.
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