Implementation of ‘SEZ to DTA Relief Window 2026’ for Concessional Duty Benefits

The CBIC, DGSDM issued Advisory No. 17 /2026 dated April 01, 2026 has operationalized the SEZ to DTA Relief Window 2026, as announced in the Union Budget 2026, to facilitate domestic clearances by Special Economic Zone (SEZ) units at concessional rates of customs duty .

This initiative aims to provide relief to eligible SEZ units and promote ease of doing business by enabling a structured and technology-driven mechanism through the Customs automated system (ICES).

Eligibility and Certification Mechanism

As per Notification No. 11/2026-Customs dated 31.03.2026, SEZ units intending to avail concessional duty benefits for supplies to Domestic Tariff Area (DTA) are required to:

• Apply to the jurisdictional Development Commissioner
• Obtain a certificate of eligibility, confirming compliance with prescribed conditions

The benefit is available to SEZ units that:

• Commenced production on or before 31st March 2025
• Fulfil conditions specified in the notification annexure

The Development Commissioner shall certify eligibility after due verification.

Digital Enablement through ICEGATE and ICES

To ensure seamless processing, the SEZ officer shall upload key certificate details on the ICEGATE portal, including:

• Certificate ID and validity period
• SEZ unit registration and IEC details
• Production commencement date
• FOB value of last three financial years
• Eligible value for concessional duty
• CTH codes and minimum value addition requirements

Upon successful upload, the system enables filing of concessional Bills of Entry and auto-generates a Value Ledger (CERT).

Creation and Utilization of CERT Ledger

A significant feature of the scheme is the creation of a CERT ledger, wherein:

• Credit is automatically assigned as 30% of the highest FOB value among the preceding three financial years
• This ledger can be utilized by SEZ units for one or multiple DTA clearances

The system ensures transparency and efficient tracking of concessional benefits.

Procedure for Filing Bills of Entry

Eligible SEZ units are required to:

• File an ‘M’ type Bill of Entry for DTA sales
• Quote the e-Sanchit IRN of the Development Commissioner’s certificate
• Submit mandatory declarations confirming:
  • Non-availment of drawback/export benefits on inputs
  • Compliance with notification conditions
  • Minimum 20% value addition in manufactured goods

Notably, no Import General Manifest (IGM) or bond details are required for such filings.

Assessment and Clearance Process

The processing of such consignments shall be carried out as follows:

• Faceless Assessment Group (FAG) will undertake assessment
• Equivalent invoice value will be debited from the CERT ledger
• Examination and Out-of-Charge will be handled by the jurisdictional SEZ officer

The screenshots provided in the advisory (pages 3 and 4) illustrate the ICES interface for Bill of Entry filing and submission workflow, highlighting system-based validations and declaration modules.

Facilitation and Support Mechanism

To address operational issues:

• Officers may report issues to: saksham.seva@icegate.gov.in
• Trade stakeholders may contact: icegatehelpdesk@icegate.gov.in

Field formations have been advised to provide necessary guidance to trade for smooth implementation of the scheme.

Conclusion

The implementation of the SEZ to DTA Relief Window 2026 marks a significant step towards enhancing trade facilitation, promoting domestic market integration of SEZ units, and leveraging digital systems for efficient customs administration.

The initiative is expected to provide substantial relief to eligible units while ensuring compliance through a robust and automated framework.

The Advisory can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/04/Advisory-17_2026-for-SEZ-Relief-2026.pdf