SEZ Rules: drawback on supplies to SEZs claimed from the Specified Officer, or by the DTA supplier with a disclaimer
TaxByKK · Compliance News · taxbykk.com30 Oct 2026
In short
The Department of Commerce has replaced sub-rule (2) of rule 24 of the Special Economic Zones Rules, 2006. Where a Bill of Export is filed with a claim for drawback, or any similar scheme under the Customs and Central Excise Duties Drawback Rules, 2017, the SEZ unit, developer or Domestic Tariff Area (DTA) supplier claims it from the Specified Officer. If the unit or developer does not intend to claim the benefit, it must give the DTA supplier a disclaimer so that the supplier can claim it. The rules came into force on publication in the Gazette on 30 October 2026.
- Authority
- Ministry of Commerce and Industry, Department of Commerce
- Notification
- G.S.R. 962(E) dated 30 October 2026
- Type
- Rules
- Title
- Special Economic Zones (Fifth Amendment) Rules, 2026
- Effective from
- Date of publication in the Gazette (30 October 2026)
- Law
- Section 55 of the Special Economic Zones Act, 2005
What changed
| Item | Before | Now |
|---|---|---|
| Rule 24(2), SEZ Rules 2006: drawback on a Bill of Export for supplies to an SEZ | Earlier wording (not reproduced in the notification) | Unit, developer or DTA supplier claims from the Specified Officer; if the unit or developer will not claim, it gives the DTA supplier a disclaimer |
The notification sets out only the new sub-rule. It does not reproduce the earlier text or say how pending claims are to be handled. The principal rules were last amended by G.S.R. 609(E), which the notification dates 15 October 2026.
Who it applies to
- SEZ units and developers
- DTA suppliers making supplies to SEZs
- Customs brokers, CAs and consultants handling drawback
What to do
- SEZ units and developers: decide for each Bill of Export whether you will claim drawback; if not, issue a disclaimer to the DTA supplier.
- DTA suppliers: obtain the disclaimer before claiming drawback.
- File the drawback claim with the Specified Officer.
Reference
Ministry of Commerce and Industry (Department of Commerce) notification G.S.R. 962(E), 30 October 2026, Special Economic Zones (Fifth Amendment) Rules, 2026, issued under section 55 of the SEZ Act, 2005.
Read the official PDF: Gazette notification G.S.R. 962(E)Written by TaxByKK from the official notification. Check the official text before you act on it.
Frequently asked questions
Who claims drawback on supplies from DTA to an SEZ?
The SEZ unit, developer or DTA supplier claims it from the Specified Officer under the new rule 24(2).
What if the SEZ unit does not want the drawback?
It gives the DTA supplier a disclaimer, so the supplier can claim the benefit.
From when does the change apply?
From publication in the Gazette, 30 October 2026.