CBIC Unveils SEZ Duty Relief & Simplifies E-Commerce Export Norms Effective April 1

New Delhi, Apr 1 (KNN) In line with the Union Budget 2026–27, the Central Board of Indirect Taxes and Customs (CBIC) has introduced a one-time relief measure allowing eligible manufacturing units in Special Economic Zones (SEZs) to sell goods in the Domestic Tariff Area (DTA) at concessional customs duty rates.

The measure, notified under the Customs Act, 1962, will be effective from April 1, 2026 to March 31, 2027. 

Reduced duty rates have been calibrated across slabs—for instance, duties of 7.5 per cent will be lowered to 6.5 per cent, while higher slabs of 30–40 per cent will be reduced to 20 per cent.

To ensure parity with domestic manufacturers, the scheme includes conditions such as a minimum 20 per cent value addition and a cap on DTA sales at 30 per cent of the highest export value in the past three financial years. 

Only units that commenced production on or before March 31, 2025 are eligible.

Certain sensitive sectors have been excluded from the relief window to protect domestic industry. 

The scheme will be implemented through CBIC’s automated system, with faceless assessment of bills of entry for DTA clearances.

Major Push for E-Commerce Exports

Separately, the Central Board of Indirect Taxes and Customs has rolled out comprehensive reforms to streamline e-commerce exports and courier-based trade, also effective from April 1, 2026.

A key reform is the removal of the Rs 10 lakh cap per consignment for courier exports, enabling exporters—particularly micro, small and medium enterprises (MSMEs), artisans and startups—to ship higher-value goods without shifting to traditional cargo channels.

Return to Origin and Simplified Processes

To address congestion at international courier terminals, CBIC has introduced a Return to Origin (RTO) mechanism. Shipments that remain unclaimed for over 15 days can now be sent back through a simplified process, provided they are not restricted or under enforcement hold.

Procedures for re-import of returned or rejected goods have also been simplified, with a shift to a risk-based assessment approach and the introduction of a dedicated return module in the Express Cargo Clearance System.

Ease of Doing Business Focus

The reforms are supported by amendments to existing courier regulations and aim to reduce delays, lower logistics costs and improve efficiency in cross-border trade.

These measures are expected to strengthen India’s export competitiveness, particularly in the fast-growing e-commerce segment, while reinforcing the government’s broader push to enhance ease of doing business.

(KNN Bureau)