Publication of the Notification for third Amendment in SEZs Rules, 2026
The Gazette of India
CG-DL-E-19102026-277277
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 822] NEW DELHI, THURSDAY, OCTOBER 15, 2026/ASVINA 23, 1948
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
NOTIFICATION
New Delhi, the 15th October, 2026
G.S.R. 893(E).— In exercise of the powers conferred by section 55 of the Special Economic Zones Act, 2005 (28 of 2005), the Central Government hereby makes the following rules further to amend the Special Economic Zones Rules, 2006, namely:
1. Short title and commencement. –
(1) These rules may be called the Special Economic Zones (Third Amendment) Rules, 2026.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Special Economic Zones Rules, 2006, in rule 49, for sub-rule
(2), the following sub-rule shall be substituted, namely: – “
(2) Goods supplied by a Unit into Domestic Tariff Area on payment of duty may be brought back to the Unit in the following cases, –
(a) Where a Domestic Tariff Area buyer fails to take delivery of the goods due to change in fashion, change in market conditions, or default in conditions of agreement relating to the sale, such duty paid goods shall be brought back by the Unit within thirty days from the date of clearance from the SEZ Unit subject to the condition that, –
(i) the identity of the goods is established to the satisfaction of the Specified Officer;
(ii) the Unit provides evidence, to the satisfaction of the Specified Officer, that no benefits including input tax credit have been availed by the Domestic Tariff Area buyer who has failed to take delivery of the goods; and
(iii) a separate inventory of such returned goods is maintained by the Unit in auditable format;
(b) the Units are permitted to re-sell the said goods without any alteration of the original condition of the goods, in the Domestic Tariff Area either to the same buyer or to different buyer on payment of applicable duty under section 30 of the Act as if it is a fresh sale in the Domestic Tariff Area;
(c) the refund of duty paid at the time of original clearance shall be made with the appropriate authority in accordance with sub-rule
(5) of rule 47 and the refund of duties on goods so received back shall be in terms of the provisions of the Customs Act, 1962;
(d) in cases where repairs are to be carried out on the goods supplied by a Unit to the Domestic Tariff Area on payment of applicable duties, such goods shall be brought back to the Unit for the purpose of repair within a period of six months from the date of clearance or within such period as may be extended by the Specified Officer or within the warranty period whichever is later, on payment of duty on the value of repairs subject to the condition that the identity of the goods is established to the satisfaction of the Specified Officer.”.
[F. No. K-43014/11/2024-SEZ]
VIMAL ANAND, Joint Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide notification number G.S.R. 54 (E), dated the 10th February, 2006 and was lastly amended vide notification number G.S.R. 609(E) dated the 9th July 2026.
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