The Ministry of Commerce and Industry has issued a notification dated April 7, 2025, addressing duty payment procedures for Developers, Co-developers, and IT/ITeS units operating in Special Economic Zones (SEZs). This decision comes in response to requests from units in the Noida SEZ, including M/s GTV SEZ Phase-I Pvt. Ltd. and Candor Gurgaon One Realty Pvt. Ltd., seeking clarity on payment modes for duties related to converting SEZ areas into Non-Processing Areas under Rule 11B of the SEZ Rules, 2006. Although a recent customs circular (No. 27 of 2024, dated 23.12.2024) mandates that voluntary duty payments be processed via the ICEGATE e-payment platform, this applies only to Non-IT/ITeS units. As Developers, Co-developers, and IT/ITeS SEZ units are not yet onboarded onto ICEGATE, they are permitted to continue using the manual TR6 challan method for such payments. This temporary relaxation will remain effective until a revised advisory is issued by the Directorate General (Systems) or further instructions are provided by the Department of Commerce.
Relaxation for payment of duty through TR6 Challan instead of ICEGATE for Developers, Co-developers and IT/ITeS units of SEZs
No. 43014/4/2025-SEZ
Government of India
Ministry of Commerce and Industry
Department of Commerce
(SEZ Section)
Vanijya Bhawan, New Delhi
Dated: 7th April. 2025
To,
DC(Customs) of All Zones
[Through Development Commissioners]
Sub: Relaxation for payment of duty through TR6 Challan instead of ICEGATE for Developers, Co-developers and IT/ITeS units of SEZs – reg.
Sir/Madam.
I am directed to refer to representations received from Noida Special Economic Zone (SEZ) of Developers (i.e. M;s. GTV SEZ Phase-I Private Limited. Hardware and IT ITeS SEZ. Gurgaon and N./Is Candor Gurgaon One Realty Pvt Ltd IT ITeS SEZ. Gurgaon) regarding payment of duty for conversion of part of their SEZs as Non-Processing Area by IT ITeS units under Rule 11B of SEZ Rules. 2006.
2. In this regard. it may be highlighted that earlier. the payment of duty could have been made manually via TR6 challan. However. in light of the recent circular No. 27 of 2024-Customs dated 23.12.2024 (copy enclosed). Voluntary/Self Initiated payments are to be made only through ICEGATE e-Payment Platform replacing the existing TR6 payments which were being done manually at various-Customs Stations.
3. As only Non-IT ITeS units of SEZs are mandated to onboard on the ICEGATE as of now and Developers. Co-developers and IT ITeS units of SEZs are not onboarded on the ICEGATE yet.
4. Developers. Co-developers and ITITeS units of SEZs may be allowed to continue filing the Voluntary, Self Initiated payments manually via TR6 Challan instead of ICEGATE with respect to payment of duty for conversion of part of their SEZs as Non-Processing Area by IT’ITeS SEZs till the revised advisory is issued by DG(Systems) on the matter. or till any further direction by this Department. whichever is earlier.
5. This issues with the approval of Competent Authority.
Your Faithfully
(Sumit Kumar Sachan)
Under Secretary to the Govt. of India.
Tel: 011-23039829
(E-mail: sumit.sachan@nic.in)
Copy to: The Principal Additional Director General Delhi [Kind Attention: Shri Anuj Gogia]. DG(Systems). Central Board of Indirect Taxes & Customs Department of Revenue. Ministry of Finance. Hotel Samrat. New Delhi.
