Overview In line with the Union Budget 2026‑27 , the CBIC issued Notification No. 11/2026‑Customs on 31 March 2026. The notification provides a one‑time relief window (1 April 2026 – 31 March 2027) for eligible manufacturing units located in SEZs to sell their products in the DTA at reduced customs duty rates. Key Developments Relief period: 1 April 2026 to 31 March 2027 . Eligibility cut‑off for production start: 31 March 2025 . Minimum value addition of 20% over inputs. Sales to DTA capped at 30% of the highest annual FOB export value recorded in any of the three preceding financial years. Concessional duty rates prescribed for specific notified goods (see official notification). Excludes certain sensitive sectors to protect domestic industry. Implementation through CBIC’s automated system with faceless assessment of bills of entry. Important Facts The relief is granted under Customs Act, 1962 , section 25. It applies only to goods that meet the 20% value addition criterion and whose export performance benchmark is satisfied. The notification also provides a detailed FAQ for clarification. UPSC Relevance This measure touches upon several GS‑3 themes: fiscal policy, trade facilitation, and export promotion. Understanding the rationale behind concessional duty relief helps answer questions on India’s response to global supply‑chain disruptions, the role of SEZs in export‑led growth, and the balance between export incentives and domestic industry protection. The use of faceless assessment reflects India’s push for transparent, technology‑enabled governance. Way Forward Stakeholders, especially SEZ manufacturers, should assess eligibility based on the production start date and value‑addition calculations. They must monitor the list of notified goods and sector exclusions to ensure compliance. For policymakers, the relief offers a template to address trade‑related shocks while safeguarding domestic sectors, a point that may be examined in future budgetary debates or trade policy reviews.