Customs
explainer
· TaxIntelHub
One-Time Relief Offered to SEZ Units to Spur Domestic Sales
SEZ units can sell domestically at reduced duties for one year, aiding exporters facing global issues. This helps utilize capacity and reduces import reliance.
💡 Key Fact
SEZ units can now sell goods locally at reduced customs duties for one year to help exporters.
⚡ Quick Answer
SEZ units get a one-time chance to sell locally at lower duties, valid from April 1, 2026, to March 31, 2027.
What's Happening
- Check eligibility — Unit must have started production by March 31, 2025.
- Ensure value addition — Goods must have a minimum 20% value addition.
- Limit domestic sales — Sales capped at 30% of past 3 years' export value.
Common Mistakes to Avoid
- Exceeding 30% domestic sales limit
- Not meeting 20% value addition
Source: DD News
Explore related case laws, GST sections & more tools
Open TaxIntelHub →