{"id":1828,"date":"2026-04-04T15:47:51","date_gmt":"2026-04-04T10:17:51","guid":{"rendered":"https:\/\/vizttax.com\/insights\/?p=1828"},"modified":"2026-04-04T17:02:11","modified_gmt":"2026-04-04T11:32:11","slug":"sez-to-dta-duty-relief-2026","status":"publish","type":"post","link":"https:\/\/vizttax.com\/insights\/sez-to-dta-duty-relief-2026\/","title":{"rendered":"SEZ to DTA Duty Relief 2026 A Strategic Opportunity with Hidden Complexities"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1828\" class=\"elementor elementor-1828\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d14042d e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-parent\" data-id=\"1d14042d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cddafff elementor-widget elementor-widget-image\" data-id=\"6cddafff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/vizttax.com\/insights\/wp-content\/uploads\/2026\/04\/SEZ-1024x683.png\" class=\"attachment-large size-large wp-image-1855\" alt=\"SEZ to DTA\" srcset=\"https:\/\/vizttax.com\/insights\/wp-content\/uploads\/2026\/04\/SEZ-1024x683.png 1024w, https:\/\/vizttax.com\/insights\/wp-content\/uploads\/2026\/04\/SEZ-300x200.png 300w, https:\/\/vizttax.com\/insights\/wp-content\/uploads\/2026\/04\/SEZ-768x512.png 768w, https:\/\/vizttax.com\/insights\/wp-content\/uploads\/2026\/04\/SEZ.png 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d6cb849 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-parent\" data-id=\"d6cb849\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e9d9b78 elementor-widget elementor-widget-heading\" data-id=\"e9d9b78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SEZ to DTA Duty Relief (2026): A Strategic Opportunity with Hidden Complexities<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-214c3f1 elementor-widget elementor-widget-text-editor\" data-id=\"214c3f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Ministry of Finance has introduced a significant relief measure through <strong>Notification No. 11\/2026-Customs dated March 31, 2026<\/strong>, offering <strong>targeted customs duty exemptions<\/strong> for goods manufactured in <strong>Special Economic Zones (SEZs)<\/strong> and cleared into the <strong>Domestic Tariff Area (DTA)<\/strong>. <a href=\"https:\/\/www.pib.gov.in\/PressReleasePage.aspx?PRID=2247628&amp;reg=3&amp;lang=2\" target=\"_blank\" rel=\"noopener\">Union Budget 2026 customs notification (SEZ to DTA relief)<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-561a5606 elementor-widget elementor-widget-text-editor\" data-id=\"561a5606\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>While this move presents a valuable opportunity for SEZ units to optimize tax costs, it comes with <strong>strict eligibility conditions, procedural compliance, and potential litigation risks<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-524e0fb5 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-parent\" data-id=\"524e0fb5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59d09513 elementor-widget elementor-widget-heading\" data-id=\"59d09513\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Executive Overview<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d320001 elementor-widget elementor-widget-text-editor\" data-id=\"5d320001\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This notification provides a <strong>limited-time duty relief window<\/strong>:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3700740 elementor-widget elementor-widget-text-editor\" data-id=\"3700740\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Effective Period:<\/strong> 1st April 2026 to 31st March 2027<\/li><li><strong>Applicable To:<\/strong> SEZ units manufacturing goods and clearing them to DTA<\/li><li><strong>Key Benefit:<\/strong><ul><li>Capping of <strong>Basic Customs Duty (BCD)<\/strong><\/li><li>Conditional relief on <strong>AIDC (Agriculture Infrastructure and Development Cess)<\/strong><\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f27774a elementor-widget elementor-widget-text-editor\" data-id=\"3f27774a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This is not a blanket exemption\u2014it is a <strong>conditional and compliance-heavy benefit<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a74cbfb elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a74cbfb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ff8b8be elementor-widget elementor-widget-heading\" data-id=\"5ff8b8be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Eligibility Criteria \u2013 Who Can Benefit?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38f09175 elementor-widget elementor-widget-text-editor\" data-id=\"38f09175\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To avail of this exemption, SEZ units must satisfy <strong>all four conditions<\/strong>:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7d83d4 elementor-widget elementor-widget-text-editor\" data-id=\"a7d83d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li><strong> Manufacturing within SEZ<\/strong><\/li><\/ol><p>Goods must be <strong>manufactured in SEZ<\/strong>, not merely traded or re-exported.<\/p><ol start=\"2\"><li><strong> Production Timeline Condition<\/strong><\/li><\/ol><p>The unit must have <strong>commenced production on or before 31st March 2025<\/strong>.<\/p><ol start=\"3\"><li><strong> Exclusion of FTWZ Units<\/strong><\/li><\/ol><p>Units in <strong>Free Trade and Warehousing Zones (FTWZ)<\/strong> are <strong>not eligible<\/strong>.<\/p><ol start=\"4\"><li><strong> No \u201cAs Such\u201d Clearance<\/strong><\/li><\/ol><p>Goods imported into SEZ and cleared <strong>without manufacturing<\/strong> do not qualify.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24c5b5f0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"24c5b5f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c74c19 elementor-widget elementor-widget-heading\" data-id=\"6c74c19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Core Conditions \u2013 The Real Gatekeepers<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-638cdd6b elementor-widget elementor-widget-text-editor\" data-id=\"638cdd6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Even if eligible, the benefit is subject to <strong>three critical conditions<\/strong>:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91bb6aa elementor-widget elementor-widget-text-editor\" data-id=\"91bb6aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li><strong> Minimum 20% Value Addition<\/strong><\/li><\/ol><ul><li style=\"list-style-type: none;\"><ul><li>Value addition must be at least <strong>20%<\/strong><\/li><li>As per the prescribed formula:<\/li><li><img decoding=\"async\" class=\"alignnone size-full wp-image-1833\" src=\"https:\/\/vizttax.com\/insights\/wp-content\/uploads\/2026\/04\/calculation.png\" alt=\"\" width=\"286\" height=\"87\" \/><\/li><\/ul><\/li><\/ul><p><strong>\u00a0 \u00a0 \u00a0 A = Assessable Value of Final Product<\/strong><\/p><ul><li style=\"list-style-type: none;\"><ul><li>This is the <strong>total value of goods cleared to DTA<\/strong><\/li><li>Generally, it is the <strong>transaction value (selling price)<\/strong> of the finished goods<\/li><li>Includes:<ul><li>Cost of production<\/li><li>Profit margin<\/li><li>All expenses forming part of value<\/li><\/ul><\/li><\/ul><\/li><\/ul><p>In simple terms: <strong>Final sale value of manufactured goods<\/strong><\/p><p>_________________________________________________________<br \/><br \/><\/p><p><strong>\u00a0 \u00a0 \u00a0B = Value of Imported Inputs<\/strong><\/p><ul><li style=\"list-style-type: none;\"><ul><li>Cost of <strong>raw materials\/components imported from outside India<\/strong><\/li><li>Includes:<ul><li>CIF value (Cost + Insurance + Freight)<\/li><li>Customs duties paid on such imports<\/li><\/ul><\/li><\/ul><\/li><\/ul><p>In simple terms: <strong>Foreign inputs used in production<\/strong><br \/>_________________________________________________________<\/p><p><strong>\u00a0 \u00a0 C = Value of Domestic Inputs<\/strong><\/p><ul><li style=\"list-style-type: none;\"><ul><li>Cost of <strong>inputs procured from within India (DTA)<\/strong><\/li><li>Includes:<ul><li>Raw materials<\/li><li>Consumables<\/li><li>Components purchased locally<\/li><\/ul><\/li><\/ul><\/li><\/ul><p>In simple terms: <strong>Indian inputs used in production<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-370ce5f elementor-widget elementor-widget-text-editor\" data-id=\"370ce5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol start=\"2\"><li><strong> 30% Cap on DTA Clearance<\/strong><\/li><\/ol><ul><li style=\"list-style-type: none;\"><ul><li>DTA sales cannot exceed <strong>30% of the highest FOB export value<\/strong> in the last 3 financial years<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e5392a elementor-widget elementor-widget-text-editor\" data-id=\"1e5392a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol start=\"3\"><li><strong> No Double Benefits<\/strong><\/li><\/ol><ul><li style=\"list-style-type: none;\"><ul><li>No <strong>duty drawback or export incentives<\/strong> can be claimed on inputs<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-397cccc4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"397cccc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f33afb0 elementor-widget elementor-widget-heading\" data-id=\"2f33afb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Qualifies as \u201cManufacture\u201d?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25fee024 elementor-widget elementor-widget-text-editor\" data-id=\"25fee024\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The notification adopts a <strong>strict definition of manufacture<\/strong>, requiring:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c388015 elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"4c388015\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-description\">\u2714 Creation of a new product with distinct<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57fce5cb elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"57fce5cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-compress\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M436 192H312c-13.3 0-24-10.7-24-24V44c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v84h84c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12zm-276-24V44c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v84H12c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h124c13.3 0 24-10.7 24-24zm0 300V344c0-13.3-10.7-24-24-24H12c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h84v84c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm192 0v-84h84c6.6 0 12-5.4 12-12v-40c0-6.6-5.4-12-12-12H312c-13.3 0-24 10.7-24 24v124c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Name<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-compress\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M436 192H312c-13.3 0-24-10.7-24-24V44c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v84h84c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12zm-276-24V44c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v84H12c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h124c13.3 0 24-10.7 24-24zm0 300V344c0-13.3-10.7-24-24-24H12c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h84v84c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm192 0v-84h84c6.6 0 12-5.4 12-12v-40c0-6.6-5.4-12-12-12H312c-13.3 0-24 10.7-24 24v124c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Character<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-compress\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M436 192H312c-13.3 0-24-10.7-24-24V44c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v84h84c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12zm-276-24V44c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v84H12c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h124c13.3 0 24-10.7 24-24zm0 300V344c0-13.3-10.7-24-24-24H12c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h84v84c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm192 0v-84h84c6.6 0 12-5.4 12-12v-40c0-6.6-5.4-12-12-12H312c-13.3 0-24 10.7-24 24v124c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Use<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e7798f7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6e7798f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-342d5fa elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"342d5fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-description\">\u274c Activities such as:<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc643b9 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"fc643b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-compress\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M436 192H312c-13.3 0-24-10.7-24-24V44c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v84h84c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12zm-276-24V44c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v84H12c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h124c13.3 0 24-10.7 24-24zm0 300V344c0-13.3-10.7-24-24-24H12c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h84v84c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm192 0v-84h84c6.6 0 12-5.4 12-12v-40c0-6.6-5.4-12-12-12H312c-13.3 0-24 10.7-24 24v124c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Packing \/ Re-packing<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-compress\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M436 192H312c-13.3 0-24-10.7-24-24V44c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v84h84c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12zm-276-24V44c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v84H12c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h124c13.3 0 24-10.7 24-24zm0 300V344c0-13.3-10.7-24-24-24H12c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h84v84c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm192 0v-84h84c6.6 0 12-5.4 12-12v-40c0-6.6-5.4-12-12-12H312c-13.3 0-24 10.7-24 24v124c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Labelling<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-compress\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M436 192H312c-13.3 0-24-10.7-24-24V44c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v84h84c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12zm-276-24V44c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v84H12c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h124c13.3 0 24-10.7 24-24zm0 300V344c0-13.3-10.7-24-24-24H12c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h84v84c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm192 0v-84h84c6.6 0 12-5.4 12-12v-40c0-6.6-5.4-12-12-12H312c-13.3 0-24 10.7-24 24v124c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Minor processing<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b4c9933 elementor-widget elementor-widget-text-editor\" data-id=\"1b4c9933\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>do NOT qualify<\/strong>, which could impact industries like electronics and pharma.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44c5fb46 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"44c5fb46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44617200 elementor-widget elementor-widget-heading\" data-id=\"44617200\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Compliance Requirements<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1710f5 elementor-widget elementor-widget-text-editor\" data-id=\"f1710f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To claim the exemption, SEZ units must follow <strong>strict procedural steps<\/strong>:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-427d40d elementor-widget elementor-widget-text-editor\" data-id=\"427d40d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>File Bill of Entry<\/strong> for home consumption<\/li><li>Obtain <strong>certificate from Development Commissioner<\/strong> confirming:<ul><li>Production start date<\/li><li>Export performance<\/li><li>Value addition<\/li><\/ul><\/li><li>Submit <strong>undertaking<\/strong> for duty liability in case of non-compliance<\/li><li>Be ready for <strong style=\"font-size: 16px;\">audit under SEZ Rules, 2006<\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-174507ca elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"174507ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-744473ed elementor-widget elementor-widget-heading\" data-id=\"744473ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Expert Insight<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e309f20 elementor-widget elementor-widget-image\" data-id=\"e309f20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/vizttax.com\/insights\/wp-content\/uploads\/2026\/04\/SEZ-conclude-1024x683.png\" class=\"attachment-large size-large wp-image-1862\" alt=\"SEZ to DTA\" srcset=\"https:\/\/vizttax.com\/insights\/wp-content\/uploads\/2026\/04\/SEZ-conclude-1024x683.png 1024w, https:\/\/vizttax.com\/insights\/wp-content\/uploads\/2026\/04\/SEZ-conclude-300x200.png 300w, https:\/\/vizttax.com\/insights\/wp-content\/uploads\/2026\/04\/SEZ-conclude-768x512.png 768w, https:\/\/vizttax.com\/insights\/wp-content\/uploads\/2026\/04\/SEZ-conclude.png 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48183b23 elementor-widget elementor-widget-text-editor\" data-id=\"48183b23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Businesses should <strong>not rush blindly<\/strong> to claim this benefit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfedda9 elementor-widget elementor-widget-text-editor\" data-id=\"dfedda9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A <strong>proper evaluation of:<\/strong><\/p><ul><li style=\"list-style-type: none;\"><ul><li>Value addition calculation<\/li><li>Export history<\/li><li>Product classification<\/li><li>Compliance capability<\/li><\/ul><\/li><\/ul><p>is essential before availing the exemption.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6dfdb31a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6dfdb31a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8af61fb elementor-widget elementor-widget-heading\" data-id=\"8af61fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The window is limited. The risks are real. The opportunity is strategic.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-630743e4 elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"630743e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-description\">At Vizttax, we help you:<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6865fea elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6865fea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Evaluate your <b>eligibility<\/b> under the notification<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Compute <b>value addition accurately<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Structure transactions to <b>minimize risk<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Handle <b>end-to-end compliance &amp; documentation<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Provide<b> litigation support<\/b> in case of disputes<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbdd6b6 elementor-widget elementor-widget-text-editor\" data-id=\"bbdd6b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud83d\udc49 <a href=\"https:\/\/vizttax.com\"><strong>Don\u2019t wait for a notice to act. Plan proactively.<\/strong><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-482fdee8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"482fdee8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c11b001 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-parent\" data-id=\"7c11b001\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50e89786 elementor-widget elementor-widget-heading\" data-id=\"50e89786\" data-element_type=\"widget\" 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512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M201.5 305.5c-13.8 0-24.9-11.1-24.9-24.6 0-13.8 11.1-24.9 24.9-24.9 13.6 0 24.6 11.1 24.6 24.9 0 13.6-11.1 24.6-24.6 24.6zM504 256c0 137-111 248-248 248S8 393 8 256 119 8 256 8s248 111 248 248zm-132.3-41.2c-9.4 0-17.7 3.9-23.8 10-22.4-15.5-52.6-25.5-86.1-26.6l17.4-78.3 55.4 12.5c0 13.6 11.1 24.6 24.6 24.6 13.8 0 24.9-11.3 24.9-24.9s-11.1-24.9-24.9-24.9c-9.7 0-18 5.8-22.1 13.8l-61.2-13.6c-3-.8-6.1 1.4-6.9 4.4l-19.1 86.4c-33.2 1.4-63.1 11.3-85.5 26.8-6.1-6.4-14.7-10.2-24.1-10.2-34.9 0-46.3 46.9-14.4 62.8-1.1 5-1.7 10.2-1.7 15.5 0 52.6 59.2 95.2 132 95.2 73.1 0 132.3-42.6 132.3-95.2 0-5.3-.6-10.8-1.9-15.8 31.3-16 19.8-62.5-14.9-62.5zM302.8 331c-18.2 18.2-76.1 17.9-93.6 0-2.2-2.2-6.1-2.2-8.3 0-2.5 2.5-2.5 6.4 0 8.6 22.8 22.8 87.3 22.8 110.2 0 2.5-2.2 2.5-6.1 0-8.6-2.2-2.2-6.1-2.2-8.3 0zm7.7-75c-13.6 0-24.6 11.1-24.6 24.9 0 13.6 11.1 24.6 24.6 24.6 13.8 0 24.9-11.1 24.9-24.6 0-13.8-11-24.9-24.9-24.9z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tReddit\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_whatsapp\" role=\"button\" tabindex=\"0\" aria-label=\"Share on whatsapp\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tWhatsApp\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>SEZ to DTA Duty Relief (2026): A Strategic Opportunity with Hidden Complexities The Ministry of Finance has introduced a significant relief measure through Notification No. 11\/2026-Customs dated March 31, 2026, offering targeted customs duty exemptions for goods manufactured in Special Economic Zones (SEZs) and cleared into the Domestic Tariff Area (DTA). Union Budget 2026 customs notification (SEZ to DTA relief) While this move presents a valuable opportunity for SEZ units to optimize tax costs, it comes with strict eligibility conditions, procedural compliance, and potential litigation risks. Executive Overview This notification provides a limited-time duty relief window: Effective Period: 1st April 2026 to 31st March 2027 Applicable To: SEZ units manufacturing goods and clearing them to DTA Key Benefit: Capping of Basic Customs Duty (BCD) Conditional relief on AIDC (Agriculture Infrastructure and Development Cess) This is not a blanket exemption\u2014it is a conditional and compliance-heavy benefit. Eligibility Criteria \u2013 Who Can Benefit? To avail of this exemption, SEZ units must satisfy all four conditions: Manufacturing within SEZ Goods must be manufactured in SEZ, not merely traded or re-exported. Production Timeline Condition The unit must have commenced production on or before 31st March 2025. Exclusion of FTWZ Units Units in Free Trade and Warehousing Zones (FTWZ) are not eligible. No \u201cAs Such\u201d Clearance Goods imported into SEZ and cleared without manufacturing do not qualify. Core Conditions \u2013 The Real Gatekeepers Even if eligible, the benefit is subject to three critical conditions: Minimum 20% Value Addition Value addition must be at least 20% As per the prescribed formula: \u00a0 \u00a0 \u00a0 A = Assessable Value of Final Product This is the total value of goods cleared to DTA Generally, it is the transaction value (selling price) of the finished goods Includes: Cost of production Profit margin All expenses forming part of value In simple terms: Final sale value of manufactured goods _________________________________________________________ \u00a0 \u00a0 \u00a0B = Value of Imported Inputs Cost of raw materials\/components imported from outside India Includes: CIF value (Cost + Insurance + Freight) Customs duties paid on such imports In simple terms: Foreign inputs used in production_________________________________________________________ \u00a0 \u00a0 C = Value of Domestic Inputs Cost of inputs procured from within India (DTA) Includes: Raw materials Consumables Components purchased locally In simple terms: Indian inputs used in production 30% Cap on DTA Clearance DTA sales cannot exceed 30% of the highest FOB export value in the last 3 financial years No Double Benefits No duty drawback or export incentives can be claimed on inputs What Qualifies as \u201cManufacture\u201d? The notification adopts a strict definition of manufacture, requiring: \u2714 Creation of a new product with distinct Name Character Use \u274c Activities such as: Packing \/ Re-packing Labelling Minor processing do NOT qualify, which could impact industries like electronics and pharma. Compliance Requirements To claim the exemption, SEZ units must follow strict procedural steps: File Bill of Entry for home consumption Obtain certificate from Development Commissioner confirming: Production start date Export performance Value addition Submit undertaking for duty liability in case of non-compliance Be ready for audit under SEZ Rules, 2006 Expert Insight Businesses should not rush blindly to claim this benefit. A proper evaluation of: Value addition calculation Export history Product classification Compliance capability is essential before availing the exemption. The window is limited. The risks are real. The opportunity is strategic. At Vizttax, we help you: Evaluate your eligibility under the notification Compute value addition accurately Structure transactions to minimize risk Handle end-to-end compliance &amp; documentation Provide litigation support in case of disputes \ud83d\udc49 Don\u2019t wait for a notice to act. Plan proactively. 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