Goods moved from SEZs to domestic markets treated as imports; duty drawback applicable on re-exports
- Posted on April 28, 2026
- By Business News Today
- 0 Views
- 1 min read
In brief
India's tax authorities have issued clarification regarding the treatment of goods transitioning from Special Economic Zones to domestic markets. When such merchandise is subsequently re-exported, it qualifies for duty drawback benefits, effectively classifying it as imported goods. This regulatory clarification eliminates ambiguity in export-import procedures, strengthens cash flow management for trading enterprises, and establishes consistent compliance standards across the logistics sector.
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Goods moved from SEZs to domestic markets treated as imports; duty drawback applicable on re-exports
New Delhi has clarified a key point for exporters. Goods moved from SEZ units to the domestic market, after paying duties, will now be considered imported if re-exported. This means duty drawback will be available. This move brings uniformity and reduces confusion for businesses. It supports exporters' cash flow and provides greater certainty.
