The Ministry of Commerce and Industry has revised SEZ-Online user charges effective January 1, 2026. The revision was notified through a circular dated February 12, 2026 and applies to SEZ Units, Developers, and Co-developers using the SEZ-Online portal
The revision follows reduced revenue after migration of import-export transactions to ICEGATE, which impacted the financial viability of the SEZ-Online system managed by NSDL.
The revised charges supersede the earlier communication dated December 2, 2021.
Revised SEZ-Online Transaction Charges (Effective 01.01.2026)
A uniform transaction fee of ₹50 per filing applies to major SEZ-Online transactions. The ₹50 fee applies to filings such as:
- Bill of Entry
- Shipping Bill
- DTA Sale
- Deemed Export
- DTA Procurement with Export Benefit
- Zone-to-Zone Transfer
- DTA Procurement
- Temporary Removal
- Sub-contracting transactions
Softex Forms: ₹20 per invoice
Procurement of services by SEZ Units from DTA: ₹10 per invoice
All rates are exclusive of applicable taxes.
Revised Annual Maintenance Charges (AMC)
Annual Maintenance Charges have been increased for continued access to the SEZ-Online system.
- SEZ Units: ₹7,500 per year
- Developers and Co-developers: ₹15,000 per year
These charges apply from January 1, 2026.
Revised One-Time Registration Fees
One-time registration fees have also been revised.
- SEZ Units: ₹25,000
- Developers and Co-developers: ₹50,000
The revised registration structure replaces the earlier fee framework.
Reason for Revision
The revision was approved based on recommendations of a committee chaired by the Development Commissioner, Cochin SEZ. Following migration of customs-related transactions to ICEGATE:
- SEZ-Online transaction volumes reduced
- Revenue streams declined significantly
- Operational sustainability required restructuring of charges
The revised fee structure restores financial viability of the SEZ-Online platform.
Key Compliance Takeaways for SEZ Stakeholders
From January 1, 2026:
- ₹50 per major SEZ transaction filing
- ₹20 per Softex invoice
- ₹10 per DTA services procurement invoice
- AMC at ₹7,500 (Units) and ₹15,000 (Developers)
- Registration fees at ₹25,000 (Units) and ₹50,000 (Developers)
SEZ Units, Developers, and Co-developers must update budgeting and compliance processes to reflect the revised SEZ-Online cost structure.
Source: GOI Circular dated 12/02/2026 on Revised SEZ-Online User Charges