Drawback on Supplies to SEZ Transferable with Disclaimer

Ø Rule 24: The Procedure for grant of drawback claims to a Developer or Unit

Ø Drawback on supplies to SEZ can be claimed either by the SEZ Unit/Developer or by the DTA supplier, provided the SEZ Unit/Developer issues a disclaimer in favour of the DTA supplier when it does not wish to claim the benefit.

[DoC Notification G.S.R. 962(E) dated 30 October, 2026]

G.S.R. 962(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 (Fifth 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 24, for sub-rule (2), the following sub-rule shall be substituted, namely:-

"(2) Where a Bill of Export has been filed under a claim of drawback or any other similar scheme laid down under the Customs and Central Excise Duties Drawback Rules, 2017, as amended from time to time, the Unit or Developer or Domestic Tariff Area supplier shall claim the same from the Specified Officer and in case the Unit or Developer does not intend to claim such benefit, a disclaimer to this effect shall be given to the Domestic Tariff Area supplier for claiming such benefits."

[F. No. K-43022/139/2025-SEZ]