Government Notifies SEZ Customs Duty Concession for 1,200 Units

Government notifies conditional customs duty concessions for SEZ manufacturing units clearing goods to Domestic Tariff Area.
Measure benefits ~1,200 SEZ units with 30% limit based on highest annual FOB export value from previous three years.
Requires minimum 20% value addition within SEZ and excludes agriculture, gems, vehicles, toys, and petroleum sectors.
Effective from April 1, 2026 to March 31, 2027 under Customs Act Section 25(1) via Notification No. 11/2026-Customs.