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of <h1>Goods from SEZs Exempt from Additional Customs Duty, Except if Exempt from State Sales or VAT. Effective Until Sept 2024.</h1> The Central Government exempts goods produced or manufactured in a Special Economic Zone (SEZ) and brought to other parts of India from additional customs duty as per the Customs Tariff Act, 1975. This exemption is in line with the Special Economic Zones Act, 2005 and its rules. However, the exemption does not apply if the goods are exempt from sales tax or value-added tax by the State Government when sold in the domestic tariff area. This notification is effective until September 30, 2024, and has been amended by various subsequent notifications.
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