CBIC opens concessional-duty window for SEZ DTA sales
→SEZ units must meet 20% value-add and 30% sales cap for concessional DTA clearance
Change
India's CBIC opened a concessional-duty SEZ DTA window with a 30% cap and 20% value-add rule, effective April 1, 2026 to March 31, 2027.
Why it matters
Eligible SEZ units now have a 12-month concessional-duty route for DTA sales. Units operational before March 31, 2025 can sell up to 30% of prior peak export value at 5â12.5% rates, subject to 20% minimum value addition.
Implications
- → SEZ unit compliance teams must verify eligibility against the March 31, 2025 production cutoff — ineligible units cannot access concessional duty
- → Manufacturing and costing teams must ensure at least 20% value addition on goods cleared — shortfall voids concessional duty eligibility
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