The Ministry of Commerce and Industry (MoC&I) on October 30, 2026, notified the Special Economic Zones (Fifth Amendment) Rules, 2026, further to amend the Special Economic Zones Rules, 2006.
The following has been stated: -
•The amendment substitutes Rule 24(2) of the Special Economic Zones Rules, 2006, prescribing the procedure for claiming drawback or similar benefits under the Customs and Central Excise Duties Drawback Rules, 2017.
•The Unit, Developer or Domestic Tariff Area (DTA) supplier shall claim such benefits from the Specified Officer.
•Where the Unit or Developer does not intend to claim the benefit, it must issue a disclaimer to the DTA supplier, enabling the supplier to claim the eligible benefits.
They shall come into force on November 03, 2026.
The detailed notification is given in the document below.
[Notification No.: G.S.R. 962(E)]
