In a major relief for Special Economic Zone (SEZ) Developers, Co-developers, and IT/ITeS units, the Ministry of Commerce and Industry has permitted the continued use of the TR6 Challan for voluntary/self-initiated duty payments pending full integration with the ICEGATE e-payment platform.
According to Circular No. 43014/4/2025-SEZ issued by the Department of Commerce (SEZ Section), the relaxation comes in response to concerns raised by prominent SEZ developers including GTV SEZ Phase-I Private Limited and Candor Gurgaon One Realty Pvt. Ltd. These entities had sought clarity on the payment mechanism for duties arising from the conversion of SEZ areas into Non-Processing Areas under Rule 11B of the SEZ Rules, 2006.
Background: ICEGATE Mandate and Transition Hurdles
A recent Customs Circular No. 27/2024 dated December 23, 2024, had made it mandatory for all Voluntary/Self-Initiated duty payments to be processed through ICEGATE, the Indian Customs’ e-payment gateway. This move effectively phased out manual TR6 Challan payments at Customs stations.
However, the ICEGATE onboarding is currently mandatory only for Non-IT/ITeS SEZ units. Developers, Co-developers, and IT/ITeS SEZ units are yet to be brought onto the platform. This created confusion for entities seeking to comply with the updated procedures while not yet having ICEGATE access.
Continued Use of TR6 Challan Permitted
Until such time as a revised advisory is issued by the Directorate General (Systems) or further directions are provided by the Department, eligible SEZ entities may continue using the manual TR6 Challan route for payment of duties.
This temporary measure ensures that projects are not held up due to technical limitations or pending onboarding to ICEGATE, thereby facilitating ease of doing business within SEZ frameworks.
Notification Details
Notification No. 43014/4/2025-SEZ
Date: 07/04/2025
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