[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION NO. 11/2026-Customs
New Delhi, the 31
st
March, 2026
G.S.R....(E). – In exercise of the powers conferred by sub-section (1) of section 25 of
the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary
in the public interest so to do, hereby exempts, -
(i) the goods of the description as specified in column (3) of TABLE I below and falling
under the chapter or heading or sub-heading or tariff item of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said
TABLE, when manufactured by a Unit in a Special Economic Zone (hereinafter referred to as
‘SEZ’) and removed to Domestic Tariff Area (hereinafter referred to as ‘DTA’), from so much
of the duty of customs leviable thereon under the said First Schedule as is in excess of the
amount calculated at the rate as specified in the corresponding entry in column (4) of the said
TABLE subject to all the conditions specified in the Annexure to this notification;
(ii) the goods of the description as specified in column (3) of TABLE II below and falling
under the chapter or heading or sub-heading or tariff item of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said
TABLE, when manufactured by a Unit in a SEZ and removed to DTA, from so much of the
duty of customs leviable thereon under the said First Schedule as is in excess of the amount
calculated at the rate specified in the corresponding entry in column (4) of the said TABLE,
and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable
under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated
at the rate specified in the corresponding entry in column (5) of the said TABLE subject to all
the conditions specified in the Annexure to this notification:
Provided that this exemption shall be available only if the Unit in the SEZ, -
(i) had commenced production of goods on or before the 31
st
day of March, 2025,
and
(ii) proves to the satisfaction of the proper officer, that the goods in respect of which
benefits of this exemption notification have been claimed, fulfil all the
conditions specified in the Annexure to this notification:
Provided further that nothing contained in this notification shall apply to,-
(i) Units set up in a Free Trade and Warehousing Zone, or
(ii) goods which after importation in the SEZ are removed, as such or after use, to
the DTA.
2. The Units claiming exemption under this notification shall be subject to audit under
Rule 79 of the Special Economic Zones Rules, 2006.
3. This notification shall come into force with effect from the 1
st
day of April, 2026.
4. Nothing contained in this notification shall have effect after 31
st
day of March, 2027.
TABLE I
S. No. Chapter or heading or sub-
heading or tariff item
Description BCD Rate
in %
(1) (2) (3) (4)
1. 2515 20 All goods 9
2. 2516 20 00 All goods 9
3. 2516 90 All goods 9
4. 2518 All goods 9
5. 2523 (except 2523 29) All goods 9
6. 2524 All goods 9
7. 2713 11 All goods 9
8. 2713 12 All goods 6.5
9. 2803 00 10 All goods 6.5
10. 2806 to 2811
(except 2809 20 10,
2811 22 00)
All goods 6.5
11. 2812 to 2813 All goods 6.5
12. 2815 to 2817
(except 2816 40 00)
All goods 6.5
13. 2818 to 2824
(except 2818 20 11,
2818 20 19, 2822,
2823 00 10)
All goods 6.5
14. 2823 00 10 All goods 9
15. 2825
(except 2825 20 00, 2825 30,
2825 40 00, 2825 60 10,
2825 70, 2825 80 00,
2825 90 20)
All goods 6.5
16. 2826 to 2842
(except 2827 35 00,
2827 39 30, 2833 24 00,
2834 21 00, 2836 91 00,
2836 92 00, 2837 11 00)
All goods 6.5
17. 2837 11 00 All goods 9
18. 2843 All goods 9
19. 2844 to 2853
(except 2844 20 00)
All goods 6.5
20. 2903(except 2903 11 20,
2903 14 00, 2903 15 00,
2903 19, 2903 21 00,
2903 23 00, 2903 29)
All goods 6.5
21. 2905(except 2905 11 00,
2905 31 00, 2905 43 00,
2905 44 00)
All goods 6.5
22. 2905 43 00 All goods 12.5
23. 2905 44 00 All goods 12.5
24. 2906 to 2942
(except 2910 20 00,
2915 21 00, 2917 36 00,
2917 37 00, 2918 15 30,
2926 10 00, 2933 71 00)
All goods 6.5
25. 30 (except 3006 60) All goods 9
26. 3101 All goods 6.5
27. 3102 (except 3102 10, 3102
21 00, 3102 30 00, 3102 50
00)
All goods 6.5
28. 3103 to 3104
(except 3104 30 00)
All goods 6.5
29. 3105 10 00 All goods 6.5
30. 3201 to 3207
(except 3201 20 00, 3206 11,
3206 19 00)
All goods 6.5
31. 3206 11, 3206 19 00 All goods 9
32. 3208 to 3215 All goods 9
33. 3301 to 3307
(except 3302 90)
All goods 12.5
34. 3302 90 All goods 9
35. 3401 to 3402 All goods 9
36. 3403 All goods 6.5
37. 3404 to 3405 All goods 9
38. 3407 All goods 9
39. 3501 to 3505 All goods 12.5
40. 3506 to 3507 All goods 9
41. 3601 to 3606 All goods 9
42. 3701 to 3707 All goods 9
43. 3802 to 3807 All goods 6.5
44. 3808 All goods 9
45. 3809 to 3810
(except 3809 10 00)
All goods 6.5
46. 3809 10 00 All goods 12.5
47. 3811 All goods 9
48. 3812 All goods 6.5
49. 3813 to 3814 All goods 9
50. 3815 to 3817 All goods 6.5
51. 3819 to 3820 All goods 9
52. 3821 All goods 6.5
53. 3822 All goods 9
54. 3823 to 3824
(except 3824 60)
All goods 6.5
55. 3824 60 All goods 12.5
56. 3825 to 3826 All goods 9
57. 3827 All goods 6.5
58. 3901 to 3904 All goods 6.5
59. 3905 to 3907
(except 3906 90 70)
All goods 6.5
60. 3908 All goods 9
61. 3909 to 3915 All goods 6.5
62. 3916 to 3917 All goods 9
63. 3918 All goods 10
64. 3919 (except 3919 90 90) All goods 9
65. 3919 90 90 All goods 10
66. 3920 to 3921 All goods other than Poly vinyl
chloride (PVC) Flex Films
Explanation.- For the purposes
of this entry, the term PVC Flex
Films includes PVC flex banner
and PVC flex sheets
12.5
67. 3922 to 3926 All goods 10
68. 4002 to 4004 All goods 9
69. 4006 to 4011 (except 4011
10 10, 4011 20 10 and 4011
30 00)
All goods 9
70. 4011 10 10 and
4011 20 10
All goods 10
71. 4012 to 4017
(except 4016 95 90 and
4016 99 90)
All goods 9
72. 4016 95 90 and
4016 99 90
All goods 12.5
73. 4104 to 4115 All goods [other than wet blue
leather (hides and skins) under
4104 11 00, 4104 19 00, 4105 10
00, 4106 21 00, 4106 31 00 and
4106 91 00]
9
74. 4201 All goods 9
75. 4202 All goods 10
76. 4203 to 4206 All goods 9
77. 4301 (except 4301 30 00) All goods 10
78. 4302 to 4304 All goods 9
79. 4404 to 4421 All goods 9
80. 4501 to 4504 All goods 9
81. 4601 to 4602 All goods 9
82. 4707 All goods 9
83. 4801 to 4823 (except 4823
90 90)
All goods 9
84. 4823 90 90 All goods other than kites 9
85. 4823 90 90 Kites 12.5
86. 4901 All goods 9
87. 4903 All goods 9
88. 4907 to 4911 All goods 9
89. 5001 All goods 15
90. 5002 to 5006 All goods 10
91. 5007 All goods 12.5
92. 5103 10 90, 5103 30 00 All goods 9
93. 5104 to 5113
(except 5105 29 10)
All goods 9
94. 5204 to 5212 (except 5210
19 00)
All goods 9
95. 5210 19 00 All goods 15
96. 5302 All goods 15
97. 5303 to 5311 (except 5303
10 10, 5310 10)
All goods 9
98. 5310 10 All goods 12.5
99. 5407 (except 5407 10 21,
5407 10 26, 5407 10 32,
5407 10 41, 5407 10 42,
5407 41 12, 5407 41 14,
5407 41 21, 5407 41 22,
5407 41 24, 5407 44 20,
5407 81 15, 5407 81 16,
5407 81 21, 5407 81 24,
All goods 12.5
5407 81 25, 5407 81 26,
5407 82 50, 5407 84 50)
100. 5407 10 21, 5407 10 26,
5407 10 32, 5407 10 41,
5407 10 42, 5407 41 12,
5407 41 14, 5407 41 21,
5407 41 22, 5407 41 24,
5407 44 20, 5407 81 15,
5407 81 16, 5407 81 21,
5407 81 24, 5407 81 25,
5407 81 26, 5407 82 50,
5407 84 50
All goods 9
101. 5408 (except 5408 24 12,
5408 24 13, 5408 24 15,
5408 24 18)
All goods 12.5
102. 5408 24 12, 5408 24 13,
5408 24 15, 5408 24 18
All goods 9
103. 5511 All goods 9
104. 5512 to 5514 All goods 12.5
105. 5515 (except 5515 22 10,
5515 22 20, 5515 22 40,
5515 29 10, 5515 29 20)
All goods 12.5
106. 5515 22 10, 5515 22 20,
5515 22 40, 5515 29 10,
5515 29 20
All goods 9
107. 5516
(except 5516 31 20)
All goods 12.5
108. 5516 31 20 All goods 9
109. 5601 to 5602
(except 5601 30 00)
All goods 9
110. 5601 30 00 All goods 12.5
111. 5603
(except 5603 13 00,
5603 91 00, 5603 93)
All goods 12.5
112. 5603 13 00,
5603 91 00, 5603 93
All goods 9
113. 5604 to 5609 All goods 9
114. 5701 to 5705
(except 5702 91 20,
5704 20 20)
All goods 12.5
115. 5702 91 20, 5704 20 20 All goods 9
116. 5801 10 to 5801 27 All goods 9
117. 5801 31 to 5801 37 All goods 12.5
118. 5801 90 All goods 9
119. 5802 to 5811 (except 5804
21 00, 5806 32 00)
All goods 9
120. 5804 21 00, 5806 32 00 All goods 12.5
121. 5901 All goods 9
122. 5902 to 5903 All goods 12.5
123. 5904 to 5909 All goods 9
124. 5910 All goods 12.5
125. 5911 All goods 9
126. 6001 (except 6001 22 00,
6001 92 00)
All goods 9
127. 6001 22 00, 6001 92 00 All goods 12.5
128. 6002 to 6003 (except 6003
30 00, 6003 40 00)
All goods 9
129. 6003 30 00, 6003 40 00 All goods 12.5
130. 6004 All goods 12.5
131. 6005 21 to 6005 24 All goods 15
132. 6005 35 to 6005 44 All goods 12.5
133. 6005 90 00 All goods 9
134. 6006 (except 6006 10 00,
6006 21 00, 6006 23 00,
6006 24 00)
All goods 12.5
135. 6006 10 00, 6006 21 00,
6006 23 00, 6006 24 00
All goods 9
136. 6101 to 6117
(except 6108 39 10,
6108 99 20, 6112 19 10,
6112 20 10, 6112 49 10)
All goods 12.5
137. 6108 39 10, 6108 99 20,
6112 19 10, 6112 20 10,
6112 49 10
All goods 9
138. 6201 to 6217
(except 6207 19 30,
6214 10 30, 6214 90 21,
6214 90 22, 6214 90 31,
6214 90 32)
All goods 12.5
139. 6207 19 30, 6214 10 30,
6214 90 21, 6214 90 22,
6214 90 31, 6214 90 32
All goods 9
140. 6301 to 6309
(except 6301 40 00, 6301 90)
All goods 9
141. 6301 40 00, 6301 90 All goods 12.5
142. 6310 All goods 12.5
143. 6406 All goods 12.5
144. 6501 to 6507 All goods 9
145. 6601 All goods 12.5
146. 6602 to 6603 All goods 9
147. 6701 All goods 9
148. 6702 All goods 12.5
149. 6703 to 6704 All goods 9
150. 6801 All goods 9
151. 6803 to 6812 All goods 9
152. 6813 All goods 10
153. 6814, 6815
(except 6815 91 00)
All goods 9
154. 6815 91 00 All goods 6.5
155. 6901 to 6903 All goods 6.5
156. 6904 All goods 9
157. 6905 All goods 10
158. 6906 All goods 9
159. 6907 All goods 10
160. 6909 to 6910 All goods 9
161. 6911
(except 6911 90 10)
All goods 12.5
162. 6911 90 10 All goods 9
163. 6912
(except 6912 00 30)
All goods 12.5
164. 6912 00 30 All goods 9
165. 6913 to 6914 All goods 9
166. 7001 to 7006 (except 7001
00 10)
All goods 9
167. 7007 All goods 10
168. 7008 All goods 9
169. 7009 All goods 10
170. 7010 to 7011 All goods 9
171. 7013 All goods 12.5
172. 7014 to 7020 (except 7015
10 10, 7018 10 20)
All goods 9
173. 7018 10 20 All goods 12.5
174. 7206 to 7229 All goods 10
175. 7301 to 7322 All goods 10
176. 7323 All goods 12.5
177. 7324 to 7326 All goods 10
178. 7411 to 7412 All goods 6.5
179. 7413 to 7415 All goods 9
180. 7418 10 All goods 12.5
181. 7418 20 All goods 9
182. 7419 All goods 9
183. 7601 All goods 6.5
184. 7603 to 7607 All goods 6.5
185. 7608 to 7614 All goods 9
186. 7615 10 All goods 12.5
187. 7615 20 All goods 9
188. 7616 All goods 9
189. 7806 All goods 9
190. 7901 20 All goods 6.5
191. 7907 All goods 9
192. 8007 All goods 9
193. 8101 99 All goods 9
194. 8102 99 All goods 9
195. 8103 91 00 to 8103 99 00 All goods 9
196. 8104 90 90 All goods 9
197. 8105 90 00 All goods 9
198. 8106 10 90, 8106 90 90 All goods 9
199. 8108 90 90 All goods 9
200. 8109 29 00 All goods 9
201. 8109 91 00 to 8109 99 00 All goods 9
202. 8110 90 00 All goods 9
203. 8111 00 90 All goods 9
204. 8112 19 00 All goods 9
205. 8112 29 00 All goods 9
206. 8112 39 00 All goods 9
207. 8112 41 30 to 8112 49 00 All goods 9
208. 8112 59 00 All goods 9
209. 8112 69 90 All goods 9
210. 8112 99 00 All goods 9
211. 8113 All goods 9
212. 8201 to 8215 All goods 9
213. 8301 (except 8301 20 00) All goods 12.5
214. 8301 20 00 All goods 10
215. 8302 All goods 10
216. 8303 All goods 9
217. 8304 to 8306 All goods 12.5
218. 8307 to 8309 All goods 9
219. 8310 All goods 12.5
220. 8311 All goods 9
221. 8401 All goods 6.5
222. 8402 All goods 9
223. 8403 All goods 6.5
224. 8404 All goods 9
225. 8405 All goods 6.5
226. 8406 10 00 All goods 6.5
227. 8406 81 00 to 8406 90 00 All goods 9
228. 8407 (except 8407 21 00) All goods 10
229. 8408 to 8409 All goods 10
230. 8410 All goods 9
231. 8411 11 00 to 8411 22 00 All goods 6.5
232. 8411 81 00 to 8411 99 00
(except 8411 91 00)
All goods 9
233. 8411 91 00 All goods 6.5
234. 8412 10 00 to 8412 80 11 All goods 6.5
235. 8412 80 19 to 8412 80 90 All goods 9
236. 8412 90 All goods 6.5
237. 8413 (except 8413 11 10,
8413 19 10, 8413 20 00 and
8413 91 40)
All goods 6.5
238. 8413 11 10, 8413 19 10,
8413 20 00 and 8413 91 40
All goods 9
239. 8414 10 All goods 6.5
240. 8414 20 10 to 8414 20 20 All goods 9
241. 8414 20 90 All goods 6.5
242. 8414 30 00 All goods 10
243. 8414 40 All goods 10
244. 8414 51 (except 8414 51 40) All goods 12.5
245. 8414 51 40 All goods 9
246. 8414 59 10 All goods 9
247. 8414 59 20 All goods 12.5
248. 8414 59 30 to 8414 59 90 All goods 9
249. 8414 60 00 All goods 10
250. 8414 70 00 All goods 6.5
251. 8414 80 All goods 10
252. 8414 90 (except 8414 9012
and 8414 90 30)
All goods 6.5
253. 8414 90 12 and 8414 90 30 All goods 9
254. 8415 90 00 All goods other than indoor or
outdoor units of split-system air
conditioner
9
255. 8415 All goods, other than those
mentioned at S. No. 254 above
12.5
256. 8416 to 8417 All goods 6.5
257. 8418 10 10 All goods 10
258. 8418 10 90 to 8418 29 00 All goods 12.5
259. 8418 30 to 8418 69 All goods 10
260. 8418 91 00 to 8418 99 00 All goods 6.5
261. 8419 11 10 All goods 9
262. 8419 11 90 All goods 6.5
263. 8419 12 00 to 8419 19 10 All goods 9
264. 8419 19 20 to 8419 60 00 All goods 6.5
265. 8419 81 10 to 8419 89 11 All goods 9
266. 8419 89 12 to 8419 89 19 All goods 6.5
267. 8419 89 20 to 8419 89 90 All goods 6.5
268. 8419 90 10 All goods 9
269. 8419 90 90 All goods 6.5
270. 8420 All goods 6.5
271. 8421 11 00 to 8421 21 10 All goods 6.5
272. 8421 21 20 All goods 9
273. 8421 21 90 to 8421 22 00 All goods 6.5
274. 8421 23 00 All goods 9
275. 8421 29 00 All goods 6.5
276. 8421 31 00 All goods 9
277. 8421 32 00 All goods 10
278. 8421 39 10 to 8421 91 00 All goods 6.5
279. 8421 99 00 All goods other than Reverse
Osmosis (RO) membrane
element for household type filters
6.5
280. 8421 99 00 Reverse Osmosis (RO )
membrane element for household
type filters
9
281. 8422 (except 8422 11 00 and
8422 90 20)
All goods 6.5
282. 8422 11 00 and 8422 90 20 All goods 9
283. 8423 (except 8423 10 00 and
8423 90 10)
All goods 6.5
284. 8423 10 00 and 8423 90 10 All goods 9
285. 8424 to 8432 All goods 6.5
286. 8433 (except 8433 11 90 and
8433 19 90)
All goods 6.5
287. 8433 11 90, 8433 19 90 All goods 9
288. 8434 to 8442 All goods 6.5
289. 8443 11 00 to 8443 31 00 All goods 6.5
290. 8443 32 90 All goods 9
291. 8443 39 10 to 8443 91 00 All goods 6.5
292. 8443 99 51 to 8443 99 53 All goods 9
293. 8443 99 60 to 8443 99 90 All goods 6.5
294. 8444 to 8449 All goods 6.5
295. 8450 11 00 to 8450 19 00 All goods 12.5
296. 8450 20 00 All goods 6.5
297. 8450 90 10 All goods 9
298. 8450 90 90 All goods 6.5
299. 8451 (except 8451 21 00 and
8451 30 10)
All goods 6.5
300. 8451 21 00 and 8451 30 10 All goods 9
301. 8452 10 All goods 9
302. 8452 21 All goods 6.5
303. 8452 29 00 All goods 6.5
304. 8452 30 10 All goods 9
305. 8452 30 90 to 8452 90 19 All goods 6.5
306. 8452 90 91 All goods 9
307. 8452 90 99 All goods 6.5
308. 8453 to 8468 (except 8456
90 10)
All goods 6.5
309. 8472 (except 8472 90 10,
8472 90 91, 8472 90 92 and
8472 90 95)
All goods 6.5
310. 8472 90 10, 8472 90 92,
8472 90 95
All goods 9
311. 8473 40 All goods 6.5
312. 8474 to 8482 All goods 6.5
313. 8483 10 10 All goods 6.5
314. 8483 10 91 All goods 10
315. 8483 10 92 All goods 10
316. 8483 10 99 to 8483 90 00 All goods 6.5
317. 8484 to 8487 All goods 6.5
318. 8501 10 to 8501 53 All goods 10
319. 8501 61 to 8501 80 All goods 9
320. 8502(except 8502 11 00 and
8502 20 10)
All goods 6.5
321. 8502 11 00 and 8502 20 10 All goods 9
322. 8503 All goods 6.5
323. 8504 10 All goods 6.5
324. 8504 21 to 8504 34 All goods 9
325. 8504 40 All goods 12.5
326. 8504 50 All goods 6.5
327. 8504 90 10 All goods 9
328. 8504 90 90 All goods 10
329. 8505 All goods 6.5
330. 8506(except 8506 90 00) All goods 10
331. 8506 90 00 All goods 9
332. 8507 10 to 8507 50 All goods 10
333. 8507 60 All goods 12.5
334. 8507 80 All goods 10
335. 8507 90 All goods other than battery
separators
9
336. 8508 All goods 9
337. 8509(except 8509 90 00) All goods 12.5
338. 8509 90 00 All goods 9
339. 8510 (except 8510 90 00) All goods 12.5
340. 8510 90 00 All goods 9
341. 8511 to 8512 All goods 10
342. 8513 (except 8513 10 10) All goods 6.5
343. 8513 10 10 All goods 9
344. 8514 All goods 6.5
345. 8515 (except 8515 90 00) All goods 9
346. 8515 90 00 All goods 6.5
347. 8516 (except 8516 90 00) All goods 12.5
348. 8516 90 00 All goods 9
349. 8517 13, 8517 14 and
8517 61
All goods 12.5
350. 8517 62 90 All goods 12.5
351. 8517 69 90 to 8517 79 10 All goods 12.5
352. 8517 79 90 All goods 10
353. 8518 (except 8518 10 00,
8518 40 00, 8518 50 00,
8518 90 00)
All goods 12.5
354. 8518 10 00 All goods 10
355. 8518 40 00 All goods 10
356. 8518 50 00 All goods 9
357. 8518 90 00 All goods 10
358. 8519 All goods 9
359. 8521 (except 8521 90 90) All goods 9
360. 8521 90 90 All goods 12.5
361. 8522 All goods 9
362. 8523 21 to 8523 51 All goods 9
363. 8523 59 to 8523 80
(except 8523 59 10 and
All goods 9
8523 80 20)
364. 8524 All goods 10
365. 8525 50 All goods 6.5
366. 8525 81 to 8525 89 All goods 12.5
367. 8526 All goods 6.5
368. 8527 All goods 9
369. 8528 42, 8528 49, 8528 52,
8528 62, 8528 69
and 8528 73
All goods 9
370. 8528 59, 8528 71
and 8528 72
All goods 12.5
371. 8529 10 (except 8529 10 19,
8529 10 29 and 8529 10 99)
All goods 6.5
372. 8529 10 19 and 8529 10 29 All goods 9
373. 8529 10 99 All goods other than parts
suitable for use solely or
principally with the apparatus of
headings 8525, 8526 or 8527
10
374. 8529 10 99 Parts suitable for use solely or
principally with the apparatus of
headings 8525, 8526 or 8527
9
375. 8529 90
(except 8529 90 90)
All goods 6.5
376. 8529 90 90 All goods other than parts
suitable for use solely or
principally with the apparatus of
headings 8525, 8526 or 8527
10
377. 8529 90 90 Parts suitable for use solely or
principally with the apparatus of
headings 8525, 8526 or 8527
9
378. 8530 All goods 6.5
379. 8531 (except 8531 20 00) All goods 9
380. 8535 10 to 8535 30 All goods 9
381. 8535 40 to 8535 90 All goods 6.5
382. 8536 (except 8536 41 00,
8536 49 00 and 8536 70 00)
All goods 9
383. 8536 41 00 and 8536 49 00 All goods 10
384. 8536 70 00 All goods 6.5
385. 8537 All goods 10
386. 8538(except 8538 90 00) All goods 6.5
387. 8538 90 00 All goods 10
388. 8539 10 00 All goods 10
389. 8539 21 10 All goods 9
390. 8539 21 20 All goods 10
391. 8539 21 90 to 8539 29 30 All goods 9
392. 8539 29 40 All goods 10
393. 8539 29 90 to 8539 49 00 All goods 9
394. 8539 51 to 8539 52 All goods 12.5
395. 8539 90 All goods 9
396. 8540 (except 8540 40 20) All goods 9
397. 8542 39 00 All goods 6.5
398. 8543 (except 8543 10 10 and
8543 70 11)
All goods 6.5
399. 8544 11 All goods 9
400. 8544 19 All goods 10
401. 8544 20 All goods 9
402. 8544 30 to 8544 49 All goods 10
403. 8544 60 All goods 9
404. 8545 to 8547 All goods 6.5
405. 8548 to 8549 All goods 9
406. 8601 to 8609 All goods (except refrigerated
containers)
9
407. 8706 All goods 10
408. 8707 All goods 10
409. 8708 All goods 10
410. 8709 90 00 All goods 9
411. 8714 10 All goods 10
412. 8714 20 All goods 9
413. 8714 91 to 8714 99 All goods 12.5
414. 8715 00 20 All goods 9
415. 8716 90 All goods 9
416. 8801 All goods 9
417. 8802 60 00 All goods 9
418. 8804 to 8806 All goods 9
419. 8807 90 00 All goods 9
420. 8901 All goods 9
421. 8902 00 90 All goods 9
422. 8904 00 00 All goods 9
423. 8905 (except 8905 10 00) All goods 9
424. 8906 All goods 9
425. 8907 90 00 All goods 9
426. 9001 (except 9001 10) All goods 9
427. 9001 10 All goods 10
428. 9002 All goods 9
429. 9003 All goods 9
430. 9004 (except 9004 10) All goods 9
431. 9004 10 All goods 12.5
432. 9005 to 9008 All goods 9
433. 9010 (except 9010 60 00) All goods 6.5
434. 9010 60 00 All goods 9
435. 9011 to 9012 All goods 6.5
436. 9013 (except 9013 10 10) All goods 6.5
437. 9013 10 10 All goods 9
438. 9014 to 9015 All goods 6.5
439. 9016 to 9017 All goods 9
440. 9018 (except 9018 32 10,
9018 32 30, 9018 50 20,
9018 90 21, 9018 90 24,
9018 90 43, 9018 90 95,
9018 90 96, 9018 90 97,
9018 90 98)
All goods 5
441. 9018 32 30, 9018 50 20,
9018 90 21, 9018 90 24,
9018 90 43, 9018 90 95,
9018 90 96, 9018 90 97,
9018 90 98
All goods 4
442. 9018 32 10 All goods on which exemption
from Health Cess is claimed and
allowed under the notification
No. 8/2020-Customs dated the
2
nd
February, 2020
6.5
443. 9018 32 10 All goods other than those
covered under S. No. 442 above
5
444. 9019 All goods 5
445. 9020 00 00 All goods 5
446. 9021 All goods 5
447. 9022 12 to 9022 13,
9022 19 to 9022 29,
9022 90 (except 9022 90 90)
All goods on which exemption
from Health Cess is claimed and
allowed under the notification
No. 8/2020-Customs dated the
2
nd
February, 2020
9
448. 9022 14, 9022 30,
9022 90 90
All goods on which exemption
from Health Cess is claimed and
allowed under the notification
No. 8/2020-Customs dated the
2
nd
February, 2020
10
449. 9022 12 to 9022 13,
9022 19 to 9022 29,
All goods other than those
covered under S. No. 447 above
5
9022 90 (except 9022 90 90)
450. 9022 14, 9022 30,
9022 90 90
All goods other than those
covered under S. No. 448 above
7.5
451. 9018 90 99 or 9022
(except 9022 90 10
or 9022 90 30)
All goods covered under S. No.
366 of the TABLE I of
notification No. 45/2025-
Customs dated 24
th
October,
2025 published in the Gazette of
India vide number GSR 781 (E)
dated the 24
th
October, 2025
5
452. 9023 All goods 9
453. 9024 All goods 6.5
454. 9025 (except 9025 11 10 and
9025 19 10)
All goods 6.5
455. 9025 11 10 and 9025 19 10 All goods 9
456. 9027 10 All goods 9
457. 9027 90 All goods 6.5
458. 9028 10 to 9028 20 All goods 6.5
459. 9028 30 90 All goods 10
460. 9028 90 10 All goods 12.5
461. 9028 90 90 All goods 6.5
462. 9029 (except 9029 10 10) All goods 6.5
463. 9029 10 10 All goods 9
464. 9030 (except 9030 40 00 and
9030 82 00)
All goods 6.5
465. 9031 (except 9031 41 00 and
9031 80 00)
All goods 6.5
466. 9031 80 00 All goods 10
467. 9032 (except 9032 89) All goods 6.5
468. 9032 89 All goods 10
469. 9033 00 00 All goods 6.5
470. 9101 to 9103 All goods 12.5
471. 9104 00 00 All goods 10
472. 9105 All goods 12.5
473. 9106 to 9107 All goods 9
474. 9109 All goods 9
475. 9110 90 00 All goods 9
476. 9111 to 9113 All goods 9
477. 9114 (except 9114 30 10) All goods 9
478. 9201 to 9209 All goods 9
479. 9301 to 9307 All goods 9
480. 9402 All goods 9
481. 9406 All goods 9
482. 9504 All goods 12.5
483. 9505 All goods 12.5
484. 9506 (except 9506 91) All goods 12.5
485. 9506 91 All goods 9
486. 9507 All goods 12.5
487. 9508 All goods 12.5
488. 9601 All goods 9
489. 9602 All goods 9
490. 9603 All goods 12.5
491. 9604 All goods 12.5
492. 9605 to 9610 All goods 9
493. 9611 All goods 12.5
494. 9612 All goods 9
495. 9613 All goods 12.5
496. 9614 All goods 9
497. 9615 to 9617 All goods 12.5
498. 9618 to 9620 All goods 9
499. 9701 to 9706 (except 9704) All goods 9
500. Any chapter (i) All goods covered under S.
Nos. 206, 207, 214, 248, 249,
250, 251, 252, 253, 254, 279,
281, 283, 311, 313 and 390 of the
TABLE I of notification No.
45/2025-Customs dated 24
th
October, 2025 published in the
Gazette of India vide number
GSR 781 (E) dated the 24
th
October, 2025
(ii) All goods covered under S.
No. 19 of notification No.
57/2017-Customs dated 30
th
June, 2017 published in the
Gazette of India vide number
GSR 798(E) dated the 30
th
June,
2017
6.5
501. Any chapter (i) All goods covered under S.
Nos. 135, 152, 158, 180, 215,
216, 278, 282, 286, 289, 300,
304, 305, 325, 327 and 389 of the
TABLE I of notification No.
9
45/2025-Customs dated 24
th
October, 2025 published in the
Gazette of India vide number
GSR 781 (E) dated the 24
th
October, 2025
(ii) All goods covered under S.
Nos. 9, 13, 13A, 14, 15, 18 and 20
of notification No. 57/2017-
Customs dated 30
th
June, 2017
published in the Gazette of India
vide number GSR 798(E) dated
the 30
th
June, 2017
(iii) All goods covered under S.
No. 11 of notification No.
12/2022-Customs dated 1
st
February, 2022 published in the
Gazette of India vide number
GSR 86(E) dated the 1
st
February, 2022
502. Any chapter (i) All goods covered under S.
Nos. 153, 324 and 330 of the
TABLE I of notification No.
45/2025-Customs dated 24
th
October, 2025 published in the
Gazette of India vide number
GSR 781 (E) dated the 24
th
October, 2025
(ii) All goods covered under
S.Nos. 13C, 22 and 23 of
notification No. 57/2017-
Customs dated 30
th
June, 2017
published in the Gazette of India
vide number GSR 798(E) dated
the 30
th
June, 2017
(iii) All goods covered under S.
No. 10 of notification No.
12/2022-Customs dated 1
st
February, 2022 published in the
10
Gazette of India vide number
GSR 86(E) dated the 1
st
February, 2022
TABLE II
S. No. Chapter or heading
or sub-heading or
tariff item
Description BCD Rate
in %
AIDC Rate
in %
(1) (2) (3) (4) (5)
1. 3102 10 10,
3102 10 90
All goods 5 5
2. 3102 30 00 All goods 5 4
3. 3406 All goods 10 5
4. 3920, 3921 Poly vinyl chloride (PVC) Flex
Films
Explanation.- For the purposes of
this entry, the term PVC Flex
Films includes PVC flex banner
and PVC flex sheets.
10 5
5. 6401 to 6405 All goods 10 10
6. 8541 42 00 All goods 10 5
7. 8541 43 00 All goods 10 10
8. 8903 All goods 10 5
9. 9028 30 10 All goods other than those
covered under S. No. 389 of
Table-I of notification No.
45/2025-Customs dated 24
th
October, 2025 published in the
Gazette of India vide number
GSR 781 (E) dated the 24
th
October, 2025
10 5
10. 9401, 9403, 9404,
9405
All goods 10 5
11. 9405 50 00 Solar lanterns or solar lamps 10 2.5
ANNEXURE
Condition
No.
Conditions
1. To avail exemption under this notification, the Bill of Entry for home consumption
shall be filed by the Unit in SEZ on the common portal, and shall be assessed by the
proper officer.
2. The goods for which exemption under this notification are claimed should have been
manufactured by the Unit in the SEZ and should have undergone a minimum value
addition (hereinafter referred to as ‘VA’) of 20 %, which shall be calculated as under:
VA = A-(B+C) x 100
(B+C)
Where,-
A= assessable value of goods removed into DTA by the Unit,
B= sum total of cost, insurance and freight value of all imported
inputs used for manufacture of such goods, and
C= value of inputs procured from DTA used for manufacture of such
goods.
3. The aggregate value of goods removed to the DTA by availing exemption under this
notification in a financial year shall not exceed 30 % of the highest annual Free on
Board (FOB) value of exports of the manufactured goods made by the Unit in the SEZ
in any one of the three immediately preceding financial years.
4. No benefit of duty drawback or any other export benefit as admissible under the
Foreign Trade Policy has been availed in respect of any of the inputs used in the
manufacture of such goods, either by the Unit in the SEZ or by the supplier of the
inputs, as the case may be.
5. At the time of removal of manufactured goods to the DTA, the Unit shall,-
A. produce a certificate from the jurisdictional Development Commissioner
certifying the following,-
(i) date of commencement of production by the Unit in the SEZ,
(ii) the annual FOB value of exports of manufactured goods made by
the said Unit in each of the preceding three financial years, and
(iii) the extent of value addition achieved as prescribed in Condition No.
2 above.
B. furnish a declaration to pay the duty leviable on such goods, but for the
exemption contained in this notification, in the event of non-fulfilment of
any of the conditions specified herein.
Explanation: For the purposes of this notification,-
(i) “Common Portal” shall have the meaning assigned to it in clause (7B) of section 2 of
the Customs Act, 1962 (62 of 1962);
(ii) “Development Commissioner” shall have the meaning assigned to it in clause (h)
section 2 of the Special Economic Zones Act, 2005 (28 of 2005);
(iii) “Domestic Tariff Area” shall have the meaning assigned to it in clause (i) section 2 of
the Special Economic Zones Act, 2005 (28 of 2005);
(iv) “Foreign Trade Policy” means Foreign Trade Policy, 2023 published by the
Government of India in the Ministry of Commerce and Industry vide notification No.
1/2023 dated the 31
st
March, 2023;
(v) “Free Trade and Warehousing Zone” shall have the meaning assigned to it in clause (n)
of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);
(vi) “Import” shall have the meaning assigned to it in clause (o) section 2 of the Special
Economic Zones Act, 2005 (28 of 2005);
(vii) “Inputs” means raw materials, intermediates, components, consumables, parts and
packing materials;
(viii) “Manufacture” means to make, produce, fabricate, assemble, process or bring into
existence, by hand or by machine, a new product having a distinctive name, character
or use, but shall not include mere refrigeration, packing, re-packing, affixing or printing
of marks, labels, logos, or other like distinguishing signs on goods or their packaging,
repair or refurbishing;
(ix) “Proper Officer” shall have the meaning assigned to it in clause (34) of section 2 of the
Customs Act, 1962 (62 of 1962);
(x) “Special Economic Zone” shall have the meaning assigned to it in clause (za) of section
2 of the Special Economic Zones Act, 2005 (28 of 2005);
(xi) “Unit” shall have the meaning assigned to it in clause (zc) of Section 2 of the Special
Economic Zones Act, 2005 (28 of 2005).
[F. No. 334/04/2026-TRU]
(Dheeraj Sharma)
Under Secretary to the Government of India
