The Central Board of Indirect Taxes and Customs (CBIC), on April 1, 2026, issued a circular clarifying the procedure for assessment of Bills of Entry filed for goods manufactured by Special Economic Zone (SEZ) units and cleared to the Domestic Tariff Area (DTA) under concessional duty benefits as per Notification No. 11/2026-Customs.
The Board has decided that such Bills of Entry shall be assessed through the faceless assessment system and routed via the Risk Management System (RMS) to ensure uniformity and efficiency. While SEZ units must file Bills of Entry on the common portal, assessment will be carried out by designated faceless officers in accordance with the Customs Act, 1962. However, jurisdictional SEZ officers will continue to handle post-assessment processes such as examination and out-of-charge.
Existing procedures under the SEZ Act, 2005 and SEZ Rules, 2006 remain unchanged, and units must comply with conditions specified in the concessional notification to avail benefits. Trade grievances may be addressed through the ICEGATE Helpdesk, with support from Turant Suvidha Kendras for timely resolution.
[Circular No. 450/26/2019-Cus IV(Pt. II)]
