CBIC Allows SEZ DTA Sales at Concessional Duty Rates

CBIC implements one-year relief allowing eligible SEZ units to sell goods in domestic market at reduced customs duties from April 2026 to March 2027.
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 highest annual export value from any of previous three financial years to maintain export focus.
Concessional duty rates range from 6.5% to 20% depending on original duty rates, with certain sensitive sectors excluded.