The Ministry of Commerce and Industry (MoCI) on October 15, 2026, issued the Special Economic Zones (Third Amendment) Rules, 2026, to further amend the Special Economic Zones Rules, 2006.
They shall come into force on October 19, 2026.
The following has been stated:
• It amends Rule 49(2) to prescribe conditions for bringing duty-paid goods supplied by an SEZ Unit to the Domestic Tariff Area (DTA) back to the Unit. Where a DTA buyer fails to take delivery due to changes in fashion or market conditions, or breach of sale-agreement conditions, goods may be returned within 30 days of clearance, subject to verification of identity, evidence that the buyer has not availed benefits such as input tax credit, and maintenance of separate auditable inventory.
• The Unit may resell the goods in their original condition to the same or another DTA buyer as a fresh sale, on payment of applicable duty under Section 30 of the SEZ Act. Refund of the original duty and duty on returned goods shall be governed by the prescribed provisions of the SEZ Rules and Customs Act, 1962.
• Goods returned for repairs may be brought back within six months of clearance, or within an extended period allowed by the Specified Officer or the warranty period, whichever is later, subject to payment of duty on the repair value and verification of the goods’ identity
[Notification No. - G.S.R. 893(E)]
