India Exempts SEZ Imports from Integrated Tax to Boost Export Activities Under Notification No. 64/2017-Customs.

The Government of India, through Notification No. 64/2017-Customs dated July 5, 2017, exempts all goods imported by a unit or developer in a Special Economic Zone (SEZ) from the integrated tax imposed under the Customs Tariff Act, 1975, in conjunction with the Integrated Goods and Service Tax Act, 2017. This exemption applies to goods imported for authorized operations within SEZs, as authorized by the Central Government under the Customs Act, 1962. This measure is enacted in the public interest to promote export activities through SEZs.

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