Special one-time customs duty relief for SEZ-manufactured goods removed to DTA under strict value-addition and export-linked conditions. Special one-time customs duty relief is provided for goods manufactured by Special Economic Zone units and removed to the Domestic Tariff Area at concessional rates specified in tariff tables. The exemption is limited to units that commenced production on or before 31 March 2025, excludes Free Trade and Warehousing Zone units and imported goods later removed to the DTA, and is subject to audit. The annexure requires filing on the common portal, minimum 20% value addition, a cap on DTA removals of 30% of prior FOB exports, and certification by the Development Commissioner.