SEZ Supplies to DTA - Analysis of new concessions

The much awaited ‘one-time relaxation’ for SEZ Units to clear their goods in Domestic Tariff Area has been issued by the Government vide Notification No. 11/2026 – CUS dated 31st March 2026.

The notification is not applicable to all the goods and prescribes partial reductions in BCD and AIDC for specified goods subject to various conditions relating to value addition, export performance, certification, restriction on export benefits etc., and procedural compliances.

Any non-compliance fastens duty liability on the SEZ units and will have a direct impact on the DTA buyers too.

Lakshimikumaran & Sridharan Attorneys is participating as exclusive Knowledge Partner in three different webinars with different industry associations on the topic SEZ Supplies to DTA - Analysis of new concessions.

The webinar will covers: - 
 

• Key provisions and eligibility conditions under Notification No. 11/2026-Customs 
• Compliance risks and potential exposure for SEZ units and DTA buyers 
• Comparative position of SEZ unit vis-à-vis EOUs and FTA based imports 
• Practical challenges in availing the partial duty and areas prone to dispute 
• Strategies for SEZ units to mitigate risks and optimise domestic clearances 
   

The schedule for these webinars is given below: