GENERAL/ MISCELLANEOUS CIRCULARS

Special Economic Zones (Third Amendment) Rules 2026 by Ministry of Commerce and Industry

By TEAM CIRCULAR EXPRESS • 15 Oct 2026
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• This notification amends the Special Economic Zones Rules, 2006, regarding the return of duty-paid goods from the Domestic Tariff Area (DTA) to SEZ units.
• Goods may be returned within 30 days if a DTA buyer fails to take delivery due to market conditions or agreement defaults.
• Units may re-sell returned goods in the DTA.
• Goods may also be returned for repairs within six months or the warranty period.
purpose of issuance
Amendment to SEZ Rules 2006 regarding return of goods from DTA to SEZ units
is it guidelines or office order
Notification / Amendment to Rules
Most Important Details
Allows return of duty-paid goods to SEZ units from DTA for non-delivery (within 30 days) or repairs (within 6 months/warranty period), subject to Specified Officer satisfaction and auditable inventory.
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Special Economic Zones (Third Amendment) Rules 2026 by Ministry of Commerce and Industry

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