DTA

SEZ to DTA Clearance in India: Concessional Duty Window (April 2026 – March 2027)

India's CBIC has opened a one-time concessional duty window — effective April 1, 2026 to March 31, 2027 — allowing eligible SEZ manufacturing units to clear goods into the Domestic Tariff Area (DTA) at reduced Basic Customs Duty rates, provided production began on or before March 31, 2025, a minimum 20% value addition is achieved, and DTA sales do not exceed 30% of the unit's highest annual export FOB value.