Drawback for re-export of duty paid goods supplied by SEZ to DTA

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....loor, Jeevan Deep Building Parliament Street, New Delhi- 110001 Date: 27th April, 2026 To, All Principal Chief Commissioners/ Chief Commissioners (Customs/ Customs (Preventive) / Customs & Central Tax) All Principal Commissioners/Commissioners of Customs /Customs (Preventive). All Pr. Director General/Director Generals under CBIC. Subject: Drawback for re-exp....

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....g, countervailing, and safeguard duties, as applicable under the Customs Tariff Act, 1975 (51 of 1975). The applicable rate of duty and tariff valuation for such goods shall be the rate and valuation in force on the date of their removal from the SEZ. In cases where the date of removal is not ascertainable, the rate and valuation in force on the date of payment of duty shall apply. Further, Sectio....

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.... are "easily identified" and "imported into India." The term "easily identified" implies that the goods can be readily recognized, while "import", as defined under the Act, with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India. It is pertinent to note that for the purposes of trade operations and duties, a Special Economic Zone (SEZ) is....