Temporary Exemption from ICEGATE: Manual Duty Payments via TR6 Permitted for SEZ IT/ITeS Units [Read Order]
The Ministry of Commerce has temporarily allowed SEZ IT/ITeS units to use TR6 challans for duty payments until they are onboarded to the ICEGATE platform
![Temporary Exemption from ICEGATE: Manual Duty Payments via TR6 Permitted for SEZ IT/ITeS Units [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/SEZ-taxscan.jpeg "Temporary Exemption from ICEGATE: Manual Duty Payments via TR6 Permitted for SEZ IT/ITeS Units [Read Order]")
The Ministry of Commerce and Industry issued Notification No. 43014/4/2025-SEZ dated April 1, 2025, granting a temporary exemption to Developers, Co-developers, and IT/ITeS units operating in Special Economic Zones (SEZs) from the mandatory use of the ICEGATE e-payment platform for duty payments. For now, these businesses can continue paying customs duties using the old TR6 challan...
The Ministry of Commerce and Industry issued Notification No. 43014/4/2025-SEZ dated April 1, 2025, granting a temporary exemption to Developers, Co-developers, and IT/ITeS units operating in Special Economic Zones (SEZs) from the mandatory use of the ICEGATE e-payment platform for duty payments. For now, these businesses can continue paying customs duties using the old TR6 challan method instead of the newer ICEGATE online payment system.
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This decision was made because many SEZ Developers, Co-developers, and IT/ITeS units are not yet set up to use the ICEGATE system. Two companies, GTV SEZ Phase-I Pvt. Ltd. and Candor Gurgaon One Realty Pvt. Ltd., both from the Gurgaon area, had written to the government explaining the difficulties they were facing. They said that they couldn't make payments through ICEGATE because their units were not onboarded to that platform yet.
In December 2024, the Customs Department issued Circular No. 27 of 2024-Customs, which made it mandatory for businesses to make voluntary or self-initiated duty payments only through the ICEGATE system. This meant the older method using TR6 challans at customs offices was no longer allowed.
This new rule created a problem for SEZ IT/ITeS units and developers who aren’t yet connected to ICEGATE. The government realized this and has now made an exception: These SEZ units can continue using TR6 challans to pay their duties, but only until they are officially brought onto the ICEGATE platform or until further instructions are issued by the authorities.
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This order has been approved by the Competent Authority and signed by Mr. Sumit Kumar Sachan, Under Secretary to the Government of India. This temporary relaxation will help SEZ units continue their operations smoothly without being held up by technical or procedural delays.
To Read the full text of the Notice CLICK HERE
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