{"id":5723,"date":"2026-05-04T00:19:27","date_gmt":"2026-05-04T00:19:27","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5723"},"modified":"2026-05-04T00:19:28","modified_gmt":"2026-05-04T00:19:28","slug":"customs-instructions-06-2026-dated-27-04-2026-drawback-allowed-for-reexport-of-duty-paid-on-goods-supplied-by-sez-to-dta","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/04\/customs-instructions-06-2026-dated-27-04-2026-drawback-allowed-for-reexport-of-duty-paid-on-goods-supplied-by-sez-to-dta\/","title":{"rendered":"Customs Instructions 06\/2026 Dated 27\/04\/2026 &#8211; Drawback allowed for reexport of duty paid on Goods Supplied by SEZ to DTA\u00a0"},"content":{"rendered":"\n<p>The audit findings had noted that some field formations denied drawback by not treating, SEZ to DTA clearances, as imports. The Section 30 of the SEZ Act, which provides that such clearances attract customs duties, and that SEZ is treated as foreign territory for trade purposes. The movement of goods from SEZ to DTA qualifies as import. Since Section 74 allows drawback on re-export of duty paid imported goods that are identifiable, it has been clarified that such goods are eligible for drawback.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1000575\/ENG\/Instructions\"><em>(Link: Customs Instructions 06\/2026 Dated 27\/04\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The audit findings had noted that some field formations denied drawback by not treating, SEZ to DTA clearances, as imports. [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[37,88],"tags":[],"class_list":["post-5723","post","type-post","status-publish","format-standard","hentry","category-customs","category-instructions-customs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Customs Instructions 06\/2026 Dated 27\/04\/2026 - Drawback allowed for reexport of duty paid on Goods Supplied by SEZ to DTA\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/04\/customs-instructions-06-2026-dated-27-04-2026-drawback-allowed-for-reexport-of-duty-paid-on-goods-supplied-by-sez-to-dta\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Customs Instructions 06\/2026 Dated 27\/04\/2026 - Drawback allowed for reexport of duty paid on Goods Supplied by SEZ to DTA\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"The audit findings had noted that some field formations denied drawback by not treating, SEZ to DTA clearances, as imports. [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/04\/customs-instructions-06-2026-dated-27-04-2026-drawback-allowed-for-reexport-of-duty-paid-on-goods-supplied-by-sez-to-dta\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-04T00:19:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-04T00:19:28+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/04\/customs-instructions-06-2026-dated-27-04-2026-drawback-allowed-for-reexport-of-duty-paid-on-goods-supplied-by-sez-to-dta\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/04\/customs-instructions-06-2026-dated-27-04-2026-drawback-allowed-for-reexport-of-duty-paid-on-goods-supplied-by-sez-to-dta\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"Customs Instructions 06\/2026 Dated 27\/04\/2026 &#8211; 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