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Taxation Central Ministry of Finance Customs Act, 1962

CBIC issues notification regarding drawback for re-export of duty paid goods supplied by SEZ to DTA

27-Apr-2026 | Instruction No. 06/2026-Customs

CBIC has issued notification regarding drawback for re-export of duty paid goods supplied by special economic zone (SEZ) to domestic tariff area (DTA). Through this notification, a clarification has been issued to address inconsistent practices adopted by certain field formations, wherein drawback claims were denied on the ground that clearances from SEZ to DTA were not treated as imports. CBIC has referred Section 30 of the SEZ Act, 2005, which states that goods removed from a SEZ to the DTA are liable to customs duties and are to be treated at par with imported goods, as a SEZ is deemed to be foreign territory for the purposes of trade operations and duties hence, where goods are cleared into the DTA on payment of applicable customs duties and are subsequently re-exported, such goods satisfy the conditions of being “imported goods” and “identifiable goods” for the purposes of claiming drawback under Section 74 of the Customs Act, 1962. for more information please refer the attached document.

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