New Delhi, April 1 -- In line with the Union Budget 2026 27, the Central Board of Indirect Taxes and Customs (CBIC) has introduced a one-time relief measure allowing eligible manufacturing units in Special Economic Zones (SEZs) to sell goods in the Domestic Tariff Area (DTA) at concessional customs duty rates.
The measure, notified under the Customs Act, 1962, will be effective from April 1, 2026 to March 31, 2027.
Reduced duty rates have been calibrated across slabs—for instance, duties of 7.5 per cent will be lowered to 6.5 per cent, while higher slabs of 30 40 per cent will be reduced to 20 per cent.
To ensure parity with domestic manufacturers, the scheme includes conditions such as a minimum 20 per cent value addition and ...