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Special Economic Zone (SEZ) Taxation - Zone Unit
 
 
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Import of Goods by Zone Units
   
   

Goods can be imported through ports; airports; land customs stations; inland container depots; foreign post offices; authorized courier; public/private warehouses; or international exhibitions held in India. For clearance of imported goods the zone unit or developer, as the case may be, shall be required to follow the procedures, namely:-

File a bill of entry for home consumption (along with 5 duplicate copies) giving complete description, model, make, specifications, purpose of import of goods (trading /manufacturing), and nature of goods (capital goods /raw materials /spares /consumables). Goods must be specially endorsed as “Special Economic Zone Cargo” along with bill of landing /airway bill, invoice, packing list, purchase order or contact for noting the bill of Entry in the zone.

Forms like Purchase Contract, R-Form (Local & Cargo), BOE are made available.

     
Export & Sale of goods by  Zone Units
   
   

Goods manufactured, produced, reconditioned, re-engineered, imported or procured by the zone unit may be exported out of India (via port / inland container depot / land customs station / post / courier / personal carriage) as per the terms and conditions of Letter of Permission.

A zone-unit will allow selling goods produced including reject waste, scrap remnants, & by products - in domestic areas, on payment of customs duty.

Domestic tariff area unit intending to buy goods from the zone units is required to file bill of entry for home-consumption giving therein complete description of the goods such as make, model number, serial number, specifications along with invoice & packing list with the customs officers in the zone. Bill of Entry for home consumption may also be filed by the zone unit on the basis of authorization by buyer located in domestic tariff area.

 
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Call: +91 22 6799 3535
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