India’s SEZ Framework
CBIC introduced a one-time relief allowing SEZ manufacturing units to sell goods in the Domestic Tariff Area at concessional customs duty from 1 April 2026 to 31 March 2027, amid global trade disruptions. SEZs are duty-free enclaves treated as foreign territory for trade/customs, governed by the SEZ Act, 2005 and SEZ Rules, 2006; 368 SEZs (Feb 2026); exports ₹11.70 lakh crore, investment ₹7.86 lakh crore, jobs 31.73 lakh (Dec 2025); examples: Mundra, Kandla, Sri City, GIFT City.




