Central Board of Indirect Taxes & Customs by Ministry of Finance Circular No. 18/2026-Customs dated 01st April 2026

Issued in continuation of Notification No. 11/2026-Customs dated 31 March 2026, the CBIC has, through Circular No. 18/2026-Customs, prescribed the assessment procedure for Bills of Entry filed by SEZ manufacturing units for goods cleared to the Domestic Tariff Area (DTA) at concessional duty rates. The key procedural shift introduced by this Circular is that all such Bills of Entry filed on the common portal shall be processed through faceless assessment in terms of Section 2(34) of the Customs Act, 1962, to enhance uniformity and efficiency, and shall additionally be routed through the Risk Management System (RMS), with the Customs Automated System automatically assigning such Bills of Entry to faceless assessment officers. The Circular clarifies that the existing filing procedure under the SEZ Act, 2005 and SEZ Rules, 2006 remains unchanged, and the specific compliance requirements prescribed under Notification No. 11/2026-Customs must continue to be followed for availing the concessional duty benefit on SEZ-to-DTA clearances; the jurisdictional officer at the SEZ location shall continue to handle all post-assessment formalities including examination where ordered, out-of-charge, and other functions not related to assessment. Trade grievances relating to delays in assessment or implementation difficulties are to be addressed through the ICEGATE Helpdesk at icegatehelpdesk@icegate.gov.in, which will forward such matters to the concerned Turant Suvidha Kendras (TSKs) for timely resolution, and the Directorate General of System and Data Management has been directed to issue a suitable advisory to facilitate smooth implementation.