Assessment of Bills of Entry filed for goods manufactured by SEZ units and cleared to Domestic Tariff Area (DTA) under concessional rate

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.... Customs) Room No 16049, Kartvya Bhavan-1, New Delhi, the 1st April, 2026. To All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive)/ Customs and Central Tax All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive)/ Customs and Central tax All Principal Director Generals/ Director Generals under CBIC Subject....

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....amended. The Rule specifies that valuation and assessment of the goods cleared into Domestic Tariff Area shall be made in accordance with Customs Act and Rules made thereunder. 3. Accordingly, the Board has decided that whenever a Bill of Entry is filed for clearance of goods manufactured by a unit in SEZ and removed to the DTA, such bill of entry will be assessed under faceless assessment, to ....

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...., out-of-charge, and any other functions not related to assessment of consignment. 5. The Board has already issued Circular No. 11/2017-Cus dated 31.03.2017 which provide for standard operating procedures in respect of functional operations in cases of refund, demand, adjudication, Review & Appeal etc. in line with Rule 47 of the SEZ Rules 2006, as amended. 6. Any grievance of the trade rela....