SEZ to DTA Duty Relief

The Government of India has introduced a conditional customs duty concession framework for goods manufactured in Special Economic Zones (SEZs) and cleared to the Domestic Tariff Area (DTA). 

The notification prescribes reduced effective Basic Customs Duty (BCD) rates (ranging broadly between 6.5% to 12.5%), subject to specified conditions, thereby recalibrating the duty structure applicable to such clearances and aligning SEZ output more closely with domestic tariff policy.