EconomyThursday, 2 April 2026·https://testbook.com/current-affairs/02-april-2026-daily-current-affairs
CBIC grants one-time SEZ relief for DTA sales from April 1, 2026 to March 31, 2027
CBIC introduced a one-time relief window allowing eligible SEZ units to sell goods in the Domestic Tariff Area at concessional duty rates for one year.
Key highlights
Direct fact
From April 1, 2026 to March 31, 2027, CBIC has allowed eligible SEZ units to sell manufactured goods in the Domestic Tariff Area at concessional customs duty rates under a one-time relief measure.
Key specifics
- Only SEZ units that commenced production on or before March 31, 2025 are eligible.
- The goods must have at least 20% value addition over imported inputs.
- DTA sales at concessional rates are capped at 30% of the highest annual FOB export value in any of the three preceding financial years.
- The relief window is linked to Union Budget 2026–27.
- Assessment of Bills of Entry will be done under the Faceless Assessment Mechanism.
Exam lens
Economy and indirect tax MCQ, CBIC, SEZ, DTA, 20% value addition, 30% FOB cap, March 31 2025 cut-off; TNPSC may ask the eligibility date and the mechanism used for assessment.