The Ministry of Commerce and Industry (Department of Commerce) issued the Special Economic Zones (Third Amendment) Rules, 2026 through Notification G.S.R. 893(E) dated 15 October 2026. The official Gazette copy carries electronic publication identifier CG-DL-E-19102026-277277, corresponding to 19 October 2026. The amendment takes effect on publication in the Official Gazette and substitutes Rule 49(2) of the Special Economic Zones Rules, 2006.
Where a Domestic Tariff Area (DTA) buyer does not take delivery of duty-paid goods supplied by an SEZ unit because of a change in fashion, market conditions or default in the terms of the sale agreement, the goods may be brought back to the SEZ unit within 30 days from the date of clearance. The Specified Officer must be satisfied about the identity of the goods. The unit must also provide evidence that the DTA buyer has not availed any benefit, including input tax credit, and must maintain a separate inventory of returned goods in auditable form.
The amended rule permits an SEZ unit to resell those returned goods in their original condition in the DTA, to the same or another buyer, on payment of the applicable duty under section 30 of the Special Economic Zones Act, 2005, treating the transaction as a fresh DTA sale. Refund of duty paid on the original clearance is governed by Rule 47(5), while refund of duties on goods received back is subject to the Customs Act, 1962.
For duty-paid goods originally supplied to the DTA and brought back to the SEZ unit for repairs, the return period is six months from clearance, a period extended by the Specified Officer, or the warranty period, whichever is later. The rule also requires payment of duty on the value of repairs and satisfaction of the Specified Officer as to the identity of the goods.
SEZ units dealing with customer returns and repairs should review return timelines, evidence of non-availment of input tax credit by DTA buyers, separate auditable inventory records, and duty and refund documentation. The amendment is an operative rule change, not a proposal or consultation.