The report provides a critical look at the new Customs duty concessions for Special Economic Zones (SEZs), which the industry has deemed insufficient. Analysis shows that 81% of domestic sales from SEZ units do not benefit from these changes, and only 13% of sales receive a minor 1% concession. Exporters are demanding that the “Domestic Tariff Area” (DTA) sales cap be increased from 30% to 50% to utilize idle capacity effectively. There is also a strong push for the government to extend the relief period to three years and reduce the heavy compliance and digital certification burdens that currently hinder the ease of doing business for SEZ manufacturing units.