{"id":8889,"date":"2026-04-30T07:55:23","date_gmt":"2026-04-30T02:25:23","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=8889"},"modified":"2026-04-30T07:55:23","modified_gmt":"2026-04-30T02:25:23","slug":"sez-to-dta-supplies-treated-as-imports-for-drawback","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/sez-to-dta-supplies-treated-as-imports-for-drawback","title":{"rendered":"SEZ to DTA Supplies Treated as Imports for Drawback"},"content":{"rendered":"

Instruction No. 06\/2026-Customs<\/a>, Dated 27-04-2026<\/p>\n

The Central Board of Indirect Taxes and Customs (CBIC) has issued an instruction<\/strong> clarifying the eligibility of duty drawback<\/strong> for goods supplied from Special Economic Zones (SEZ) to Domestic Tariff Area (DTA)<\/strong> and subsequently re-exported.<\/p>\n

1. Key Clarification<\/span><\/h2>\n

Where goods are:<\/p>\n

    \n
  • Cleared from SEZ to DTA<\/strong> on payment of applicable duties, and<\/li>\n
  • Re-exported thereafter<\/strong><\/li>\n<\/ul>\n

    Such goods shall be treated as \u201cimported goods\u201d<\/strong> for the purpose of drawback under Section 74 of the Customs Act, 1962<\/strong>.<\/p>\n

    2. Implication for Drawback Claims<\/span><\/h2>\n
      \n
    • Duty drawback claims in such cases shall:<\/li>\n<\/ul>\n
        \n
      1. \n
          \n
        1. Be processed under Section 74<\/strong><\/li>\n
        2. Treat the SEZ \u2192 DTA movement as equivalent to import<\/strong><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

          3. Rationale Behind the Clarification<\/span><\/h2>\n

          The instruction ensures:<\/p>\n

            \n
          • Uniform treatment<\/strong> of goods re-exported after duty payment<\/li>\n
          • Alignment with the legal framework governing drawback on re-export<\/strong><\/li>\n
          • Clarity in handling cases involving SEZ-origin goods<\/strong><\/li>\n<\/ul>\n

            4. Regulatory Impact<\/span><\/h2>\n
              \n
            • Provides certainty to:<\/li>\n<\/ul>\n
                \n
              1. \n
                  \n
                1. Exporters<\/li>\n
                2. Customs authorities<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n
                    \n
                  • Facilitates proper processing of drawback claims<\/strong><\/li>\n
                  • Avoids disputes on classification and eligibility<\/strong><\/li>\n<\/ul>\n

                    5. Conclusion<\/span><\/h2>\n

                    The clarification streamlines the treatment of SEZ-origin goods re-exported from DTA, ensuring that drawback benefits are granted consistently<\/strong> by recognising such goods as imported goods for Section 74 purposes<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"

                    Instruction No. 06\/2026-Customs, Dated 27-04-2026 The Central Board of Indirect Taxes and…<\/p>\n","protected":false},"author":19,"featured_media":8898,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,178,47],"tags":[],"class_list":["post-8889","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-customs-statutory-scope"],"yoast_head":"\nSEZ to DTA Supplies Treated as Imports for Drawback<\/title>\n<meta name=\"description\" content=\"CBIC clarifies SEZ to DTA supplies treated as imports for Section 74 drawback on re-export of duty-paid goods under Customs Act.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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