Government Notifies Conditional Concessional Customs Duty for SEZ

On 1st April 2026, in line with the Budget announcement 2026, conditional customs duty concessions have been notified on clearance of goods manufactured in Special Economic Zones (SEZs) to the Domestic Tariff Area (DTA).

  • It aims to improve capacity utilisation of manufacturing units impacted by global trade disruptions.

Key Points

  • Volume Ceiling: Concessions are limited to 30% of the highest annual Free on Board (FOB) export value, achieved by the unit in the preceding three financial years.
  • No Double Benefits: Units availing of this concession are barred from claiming other export benefits, such as Duty Drawback on inputs, to ensure fiscal neutrality.
  • Sectoral ....
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