Explainer Customs 1 min read

One-Time Relief Offered to SEZ Units to Spur Domestic Sales

TaxIntelHub · 04 April 2026 · Last updated 05 Apr 2026

SEZ units can now sell goods locally at reduced customs duties for one year to help exporters.

1
Check eligibility
Unit must have started production by March 31, 2025.
2
Ensure value addition
Goods must have a minimum 20% value addition.
3
Limit domestic sales
Sales capped at 30% of past 3 years' export value.
Exceeding 30% domestic sales limit
Not meeting 20% value addition

SEZ units get a one-time chance to sell locally at lower duties, valid from April 1, 2026, to March 31, 2027.

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