TaxTMI 
TaxTMI 
Seeks to implement special one-time relief window for clearance of manufactured goods from Special Economic Zones (SEZs) to the Domestic Tariff Area (DTA) at concessional rates of customs duty
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....chedule as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (4) of the said TABLE subject to all the conditions specified in the Annexure to this notification; (ii) the goods of the description as specified in column (3) of TABLE II below and falling under the chapter or heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, when manufactured by a Unit in a SEZ and removed to DTA, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE, and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said TABLE subject to all the conditions specified in the Annexure to this notification: Provided that this exemption shall be available only if the Unit in the SEZ, - ....
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....goods 6.5 22. 2905 43 00 All goods 12.5 23. 2905 44 00 All goods 12.5 24. 2906 to 2942 (except 2910 20 00, 2915 21 00, 2917 36 00, 2917 37 00, 2918 15 30, 2926 10 00, 2933 71 00) All goods 6.5 25. 30 (except 3006 60) All goods 9 26. 3101 All goods 6.5 27. 3102 (except 3102 10, 3102 21 00, 3102 30 00, 3102 50 00) All goods 6.5 28. 3103 to 3104 (except 3104 30 00) All goods 6.5 29. 3105 10 00 All goods 6.5 30. 3201 to 3207 (except 3201 20 00, 3206 11, 3206 19 00) All goods 6.5 31. 3206 11, 3206 19 00 All goods 9 32. 3208 to 3215 All goods 9 ^1[33. 3301 to 3307 (except 3302 10 19, 3302 10 99, 3302 90) All goods 12.5 34. 3302 10 19, 3302 10 99, 3302 90 All goods 9] 35. 3401 to 3402 All goods 9 36. 3403 All goods 6.5 37. 3404 to 3405 All goods 9 38. 3407 All goods 9 39. 3501 to 3505 All goods 12.5 40. 3506 to 3507 All goods 9 41. 3601 to 3606 All goods 9 42. 3701 to 3707 All goods 9 43. 3802 to ....
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....10 90, 5103 30 00 All goods 9 93. 5104 to 5113 (except 5105 29 10) All goods 9 94. 5204 to 5212 (except 5210 19 00) All goods 9 95. 5210 19 00 All goods 15 96. 5302 All goods 15 97. 5303 to 5311 (except 5303 10 10, 5310 10) All goods 9 98. 5310 10 All goods 12.5 99. 5407 (except 5407 10 21, 5407 10 26, 5407 10 32, 5407 10 41, 5407 10 42, 5407 41 12, 5407 41 14, 5407 41 21, 5407 41 22, 5407 41 24, 5407 44 20, 5407 81 15, 5407 81 16, 5407 81 21, 5407 81 24, 5407 81 25, 5407 81 26, 5407 82 50, 5407 84 50) All goods 12.5 100. 5407 10 21, 5407 10 26, 5407 10 32, 5407 10 41, 5407 10 42, 5407 41 12, 5407 41 14, 5407 41 21, 5407 41 22, 5407 41 24, 5407 44 20, 5407 81 15, 5407 8116, 5407 81 21, 5407 81 24, 5407 81 25, 5407 81 26, 5407 8250, 5407 84 50 All goods 9 101. 5408 (except 5408 24 12, 5408 24 13, 5408 24 15, 5408 24 18) All goods 12.5 102. 5408 24 12, 5408 24 13, 5408 24 15, 5408 24 18 All goods 9 103. 5511 All goods 9 104. 5512 to 5514 All goods 12.5 ....
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...., 6301 90) All goods 9 141. 6301 40 00, 6301 90 All goods 12.5 142. 6310 All goods 12.5 143. 6406 All goods 12.5 144. 6501 to 6507 All goods 9 145. 6601 All goods 12.5 146. 6602 to 6603 All goods 9 147. 6701 All goods 9 148. 6702 All goods 12.5 149. 6703 to 6704 All goods 9 150. 6801 All goods 9 151. 6803 to 6812 All goods 9 152. 6813 All goods 10 153. 6814, 6815 (except 6815 91 00) All goods 9 154. 6815 91 00 All goods 6.5 155. 6901 to 6903 All goods 6.5 156. 6904 All goods 9 157. 6905 All goods 10 158. 6906 All goods 9 159. 6907 All goods 10 160. 6909 to 6910 All goods 9 161. 6911 (except 6911 90 10) All goods 12.5 162. 6911 90 10 All goods 9 163. 6912 (except 6912 00 30) All goods 12.5 164. 6912 00 30 All goods 9 165. 6913 to 6914 All goods 9 166. 7001 to 7006 (except 7001 00 10) All goods 9 167. 7007 All goods 10 168. 7008 All good....
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.... 8406 81 00 to 8406 90 00 All goods 9 228. 8407 (except 8407 21 00) All goods 10 229. 8408 to 8409 All goods 10 230. 8410 All goods 9 231. 8411 11 00 to 8411 22 00 All goods 6.5 232. 8411 81 00 to 8411 99 00 (except 8411 91 00) All goods 9 233. 8411 91 00 All goods 6.5 234. 8412 10 00 to 8412 80 11 All goods 6.5 235. 8412 80 19 to 8412 80 90 All goods 9 236. 8412 90 All goods 6.5 237. 8413 (except 8413 11 10, 8413 19 10, 8413 20 00 and 8413 91 40) All goods 6.5 238. 8413 11 10, 8413 19 10, 8413 20 00 and 8413 91 40 All goods 9 239. 8414 10 All goods 6.5 240. 8414 20 10 to 8414 20 20 All goods 9 241. 8414 20 90 All goods 6.5 242. 8414 30 00 All goods 10 243. 8414 40 All goods 10 244. 8414 51 (except 8414 51 40) All goods 12.5 245. 8414 51 40 All goods 9 246. 8414 59 10 All goods 9 247. 8414 59 20 All goods 12.5 248. 8414 59 30 to 8414 59 90 All goods 9 249. 8414 60 00 All goods 10 250. 8414 7....
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....9 298. 8450 90 90 All goods 6.5 299. 8451 (except 8451 21 00 and 8451 30 10) All goods 6.5 300. 8451 21 00 and 8451 30 10 All goods 9 301. 8452 10 All goods 9 302. 8452 21 All goods 6.5 303. 8452 29 00 All goods 6.5 304. 8452 30 10 All goods 9 305. 8452 30 90 to 8452 90 19 All goods 6.5 306. 8452 90 91 All goods 9 307. 8452 90 99 All goods 6.5 308. 8453 to 8468 (except 8456 90 10) All goods 6.5 309. 8472 (except 8472 90 10, 8472 90 91, 8472 90 92 and 8472 90 95) All goods 6.5 310. 8472 90 10, 8472 90 92, 8472 90 95 All goods 9 311. 8473 40 All goods 6.5 312. 8474 to 8482 All goods 6.5 313. 8483 10 10 All goods 6.5 314. 8483 10 91 All goods 10 315. 8483 10 92 All goods 10 316. 8483 10 99 to 8483 90 00 All goods 6.5 317. 8484 to 8487 All goods 6.5 318. 8501 10 to 8501 53 All goods 10 319. 8501 61 to 8501 80 All goods 9 320. 8502(except 8502 11 00 and 8502 20 10) All goods 6.5 321.....
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.... 10 93 and 8529 10 99)] All goods 12.5 371. 8529 10 (except 8529 10 19, 8529 10 29 and 8529 10 99) All goods 6.5 372. 8529 10 19 and 8529 10 29 All goods 9 ^12[373. 8529 10 99 All goods 10 374. 8529 10 93 All goods 9] 375. ^13[8529 90 (except 8529 90 30 and 8529 90 90)] All goods 6.5 ^14[376. 8529 90 90 All goods 10 377. 8529 90 30 All goods 9] 378. 8530 All goods 6.5 379. 8531 (except 8531 20 00) All goods 9 380. 8535 10 to 8535 30 All goods 9 381. 8535 40 to 8535 90 All goods 6.5 382. 8536 (except 8536 41 00, 8536 49 00 and 8536 70 00) All goods 9 383. 8536 41 00 and 8536 49 00 All goods 10 384. 8536 70 00 All goods 6.5 385. 8537 All goods 10 386. 8538(except 8538 90 00) All goods 6.5 387. 8538 90 00 All goods 10 388. 8539 10 00 All goods 10 389. 8539 21 10 All goods 9 390. 8539 21 20 All goods 10 391. 8539 21 90 to 8539 29 30 All goods 9 392. 8539 29 40 All goods 10 393. 8539 29 90 to 8539 49 00 ....
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....allowed under the notification No. 8/2020-Customs dated the 2^nd February, 2020 6.5 443. 9018 32 10 All goods other than those covered under S. No. 442 above 5 444. 9019 All goods 5 445. 9020 00 00 All goods 5 446. 9021 All goods 5 447. 9022 12 to 9022 13, 9022 19 to 9022 29, 9022 90 (except 9022 90 90) All goods on which exemption from Health Cess is claimed and allowed under the notification No. 8/2020-Customs dated the 2^nd February, 2020 9 448. 9022 14, 9022 30, 9022 90 90 All goods on which exemption from Health Cess is claimed and allowed under the notification No. 8/2020-Customs dated the 2^nd February, 2020 10 449. 9022 12 to 9022 13, 9022 19 to 9022 29, 9022 90 (except 9022 90 90) All goods other than those covered under S. No. 447 above 5 450. 9022 14, 9022 30, 9022 90 90 All goods other than those covered under S. No. 448 above 7.5 451. 9018 90 99 or 9022 (except 9022 90 10 or 9022 90 30) All goods covered under S. No. 366 of the TABLE I of notification No. 45/2025-Customs dated 24^th October, 2025 published in the....
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...., 2025 published in the Gazette of India vide number GSR 781 (E) dated the 24^th October, 2025 (ii) All goods covered under S. No. 19 of notification No. 57/2017-Customs dated 30^th June, 2017 published in the Gazette of India vide number GSR 798(E) dated the 30^th June, 2017 6.5 501. Any chapter (i) All goods covered under S. Nos. ^16[152,] 158, 180, 215, 216, 278,282, 286, 289, 300, 304, 305, 325, 327 and 389 of the TABLE I of notification No. 45/2025-Customs dated 24^th October, 2025 published in the Gazette of India vide number GSR 781 (E) dated the 24^th October, 2025 (ii) All goods covered under S. Nos. 9, 13, 13A, 14, 15, 18 and 20 of notification No. 57/2017-Customs dated 30^th June, 2017 published in the Gazette of India vide number GSR 798(E) dated the 30^th June, 2017 (iii) All goods covered under S. No. 11 of notification No. 12/2022-Customs dated 1^st February, 2022 published in the Gazette of India vide number GSR 86(E) dated the 1^st February, 2022 9 502. Any chapter (i) All goods covered under S. Nos. 153, 324 and 330 of the TABLE I of notification No. 45/2025-Customs dated 24^th October, 2025 publi....
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....d inputs used for manufacture of such goods, and C= value of inputs procured from DTA used for manufacture of such goods. 3. The aggregate value of goods removed to the DTA by availing exemption under this notification in a financial year shall not exceed 30 % of the highest annual Free on Board (FOB) value of exports of the manufactured goods made by the Unit in the SEZ in any one of the three immediately preceding financial years. 4. No benefit of duty drawback or any other export benefit as admissible under the Foreign Trade Policy has been availed in respect of any of the inputs used in the manufacture of such goods, either by the Unit in the SEZ or by the supplier of the inputs, as the case may be. 5. At the time of removal of manufactured goods to the DTA, the Unit shall,- A. produce a certificate from the jurisdictional Development Commissioner certifying the following,- (i) date of commencement of production by the Unit in the SEZ, (ii) the annual FOB value of exports of manufactured goods made by the said Unit in each of the preceding three financial years, and (iii) the extent of value addition achieved as pre....
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....fore it was read as, "33. 3301 to 3307 (except 3302 90) All goods 12.5 34. 3302 90 All goods 9" 2. Substituted vide Notification No. 14/2026-Customs dated 30-04-2026 w.e.f. 01-05-2026 before it was read as, "73. 4104 to 4115 All goods [other than wet blue leather (hides and skins) under 4104 11 00, 4104 19 00, 4105 10 00, 4106 21 00, 4106 31 00 and 4106 91 00] 9" 3. Substituted vide Notification No. 14/2026-Customs dated 30-04-2026 w.e.f. 01-05-2026 before it was read as, "4801 to 4823 (except 4823 90 90)" 4. Omitted vide Notification No. 14/2026-Customs dated 30-04-2026 w.e.f. 01-05-2026 before it was read as, "84. 4823 90 90 All goods other than kites 9" 5. Substituted vide Notification No. 14/2026-Customs dated 30-04-2026 w.e.f. 01-05-2026 before it was read as, "85. 4823 90 90 Kites 12.5" 6. Substituted vide Notification No. 14/2026-Customs dated 30-04-2026 w.e.f. 01-05-2026 before it was read as, "8101 99" 7. Substituted vide Notification No. 14/2026-Customs dated....