The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has issued Circular No. 18/2026-Customs dated April 01, 2026, streamlining the assessment process for goods manufactured by Special Economic Zone (SEZ) units and cleared to the Domestic Tariff Area (DTA) under concessional duty provisions.
The circular, issued from the Department of Revenue, provides clarity on the implementation of concessional duty benefits extended through Notification No. 11/2026-Customs dated 31 March 2026. It lays down procedures for assessment of Bills of Entry filed for such goods and aims to enhance efficiency, uniformity, and transparency in customs processes.
As outlined on page 1 of the circular, the Board has decided that all Bills of Entry filed for clearance of goods manufactured by SEZ units to DTA shall be subject to faceless assessment. These Bills of Entry, filed on the common portal by SEZ units, will be automatically routed through the Risk Management System (RMS) and assigned to faceless assessment officers by the Customs Automated System.
The circular further clarifies that the valuation and assessment of such goods shall continue to be governed by the provisions of the Customs Act, 1962 and Rule 47(4) of the SEZ Rules, 2006, ensuring consistency with the existing legal framework.
While introducing faceless assessment, the Board has maintained that existing procedures for filing Bills of Entry and compliance requirements under the SEZ Act, 2005 and SEZ Rules, 2006 will remain unchanged. Additionally, specific conditions prescribed under Notification No. 11/2026-Customs must be adhered to for availing concessional duty benefits.
The jurisdictional officers at SEZ locations will continue to handle post-assessment functions, including examination (where required), out-of-charge, and other operational processes not directly related to assessment of consignments.
The circular also addresses trade facilitation concerns. As mentioned on page 2, any grievances related to delays or difficulties in implementation may be reported through the ICEGATE Helpdesk, which will coordinate with the relevant Turant Suvidha Kendras (TSKs) for prompt resolution.
Further, the Directorate General of Systems and Data Management has been tasked with issuing necessary advisories to ensure smooth implementation, and field formations have been advised to facilitate seamless transition to the new system.
The circular reiterates that standard operating procedures under earlier Circular No. 11/2017-Cus regarding refund, adjudication, review, and appeal processes shall continue to apply.
This initiative marks a significant step towards digitisation and faceless processing in customs administration, reinforcing the Government’s commitment to ease of doing business and efficient trade facilitation.
The circular comes into immediate effect and has been issued with the approval of the competent authority.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003318/ENG/Circulars
