Government notifies Conditional Concessional Customs Duty for SEZ to Domestic Tariff Area sales to boost manufacturing capacity

• Conditional concessional customs duty notified on goods manufactured in Special Economic Zones (SEZs) and cleared into the Domestic Tariff Area (DTA) to improve capacity utilisation of SEZ manufacturing units hit by global trade disruptions.
• Expected to benefit ~1,200 SEZ manufacturing units, enabling economies of scale while preserving the export-oriented character of SEZs.
• Examinable for GS-III (economy, manufacturing, external sector); ties together SEZ Act 2005, Customs Act 1962 §25(1), and Budget 2026-27.