Implementation of SEZ to DTA Sales at Concessional Rate - SEZ Relief Window 2026

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....gard, Notification No. 11/2026-Customs dated 31.03.2026 has been issued to facilitate SEZ to DTA sales at a concessional rate of duty. To avail of this relief, the SEZ unit is required to apply to the jurisdictional Development Commissioner. The Development Commissioner shall, thereafter, issue a certificate to eligible SEZ units that commenced production on or before 31st March 2025 and satisfy the proper officer that the goods for which exemption benefits are claimed comply with all conditions specified in the Annexure to Notification No. 11/2026 dated 31.03.2026. 3. The SEZ officer shall upload the following particulars, as contained in the certificate issued by the Development Commissioner, in the ICEGATE web form: • Cer....

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....specified in the said notification, or it being found that any declaration made herein is incorrect or false, the SEZ Unit shall forthwith pay, an amount equal to the duty of customs leviable on such goods but for the exemption contained in the said notification, along with applicable interest and any other charges as may be payable under the provisions of the Customs Act, 1962 and the rules made thereunder. c. It is hereby declared that, the goods for which exemption under this notification is claimed have been manufactured by the Unit in the SEZ and have undergone a minimum value addition of 20 %. 6. No Import General Manifest (IGM) or bond details are required to be furnished for such filings. 7. Assessment shall be carrie....

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....uty (Y/N) Svh Load (Y/N) EXIM Scheme code Re-Import(Y/N) N Para No Policy Yr Lic.Options(Y/N) Master L .. View · Item L ... Invoice L ... Ndtem No Statement Тур Statement Code Statement Text View Statement DEC CUGOO W/We declare that the contents of this Bill of Entry for goods impo # DEX CUGO1 WWe declare that the contents of the above mentioned invoice(s) DEC CUVO1 [/We declare that all conditions or restrictions, if any, Imposed by # DEC CUV02 [/We declare that the price paid or payable by the importer is as | # DEC CUVO3 [We declare that there are no payments actually paid or payable # DEC SCO01 It is hereby declared that no benefit of duty drawback or any other DEC SC....