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CBIC introduces one-time customs duty relief for eligible units in SEZs
(01-Apr-2026, 14:34 Hours IST)  
In pursuance of the Union Budget 2026-27 announcement to address the concerns faced by the manufacturing units in the Special Economic Zones (SEZ) due to ongoing global trade disruptions, the Central Board of Indirect Taxes and Customs (CBIC) today introduced a special one-time relief measure to facilitate sales by eligible manufacturing units in SEZs to the Domestic Tariff Area (DTA) at concessional rates of duty. The Union Budget announcement is being implemented through an exemption notification issued under section 25 of the Customs Act, 1962, for the manufactured goods cleared by SEZ units to DTA and will be in force with effect from 1st April 2026 till 31st March 2027 (notification No. 11/2026- Customs dated 31.03.2026). While determining the concessional rates for eligible SEZ units under this relief window, due care has been taken to ensure a level playing field for the units working in the DTA. Under this relief window, concessional rates of customs duty have been prescribed for notified goods.
Thursday, April 2, 2026
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