CBIC introduces one-time relief measure for eligible units in SEZs to sell manufactured goods in Domestic Tariff Area (DTA) at concessional customs duty rates to address concerns arising due to global trade disruptions, ...

• One-time, time-bound customs relief allowing eligible Special Economic Zone (SEZ) manufacturing units to clear goods into the Domestic Tariff Area (DTA) at concessional customs duty rates, instead of the full duty otherwise payable on DTA sales.
• Operationalised via Notification No. 11/2026-Customs dated 31.03.2026 under Section 25 of the Customs Act, 1962; window runs 1 April 2026 – 31 March 2027.
• Responds to global trade disruptions (tariff turbulence, slowing export demand) hurting SEZ capacity utilisation; relevant to GS-III: Economy, Industrial Policy, External Sector.