CBIC Announces SEZ DTA Sales Concessional Duty Relief

CBIC implements Budget 2026-27 announcement for SEZ units to sell goods in Domestic Tariff Area at concessional customs duty rates from April 2026 to March 2027.
Eligible units must have commenced production by March 31, 2025, and achieve minimum 20% value addition on manufactured goods.
DTA sales are capped at 30% of the unit's highest annual export value in any of the three preceding financial years.
Concessional rates range from 6.5% to 20% depending on standard duty rates, with certain sensitive sectors excluded from the relief.