Analysis
Customs
1 min read
SEZ Duty Reduction: Domestic Sales to Consumers May Benefit From Lower Prices
Full Story
Effective April 1, 2026, SEZ units can sell up to 30% of their turnover domestically at a reduced duty of 6.5%–15% until March 31, 2027, per notification.
Background
The government introduced a one-time customs duty concession under Section 25(1) of the Customs Act, 1962, to help SEZ manufacturers navigate export slowdowns and utilize idle capacity amid global uncertainties.
Key Analysis
Selective price relief
Consumers may see lower prices in electronics, textiles, and chemicals.
শর্ত সাপেক্ষে সুবিধা
Minimum 20% value addition within SEZ is needed.
Limited overall impact
Benefits exclude certain sectors to protect domestic manufacturers.
Bottom Line
Tax professionals should advise SEZ clients to evaluate domestic sales potential within the 30% cap, considering value addition and sector restrictions.
Watch For
Monitor for FAQs clarifying specific implementation aspects of the notification.
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