Import and procurement - CBEC's Customs Manual 2023 - Customs

8. Import and procurement: 8.1 A SEZ unit or Developer/co-developer may import or- procure from the Domestic Tariff Area without payment of duty, taxes or cess or procure from Domestic Tariff Area after availing export entitlements or procure from other Units in the same or other Special Economic Zone or from Export Oriented Unit or Software Technology Park unit or Electronic Hardware Technology Park unit or Bio-technology Park unit, various types of goods, including capital goods (new or second hand), raw materials, semi-finished goods, (including semi-finished Jewellery) component, consumables, spares goods and materials for making capital goods required for authorized operations except prohibited items under the Import Trade Control (Harmonized System) and subject to condition prescribed under Rule 26 of the SEZ Rules. 8.2 As per Rule 30 the SEZ Rules, The Domestic Tariff Area supplier supplying goods or services to a unit or Developer shall clear the goods or services, as in case of zero-rated supply as per provisions of section 16 of IGST Act, 2017(13 of 2017) either under bond or undertaking or under any other refund procedure permitted under Goods and Service Tax laws or Central Excise laws, or as duty or tax paid goods under claim of rebate, on the cover of documents laid down under the relevant Central Excise law for the purpose of export by an manufacturer or supplier. (i) Goods(or services) procured by unit or developer, on which (GST) exemption has been availed but without any availment of export entitlement, shall be allowed admission into SEZ on the basis of documents referred to in above rule. (ii) The goods procured by a unit or developer under claim of export entitlement shall be allowed admission into SEZ on the basis of documents referred above and a bill of export filed by the supplier or on his behalf by the unit or developer which is assessed by authorized officer before arrival of the goods. A copy of the documents referred to above rule or copy of Bill of Export as the case may be, with an endorsement by authorized officer that goods have been admitted in full into SEZ shall be treated as proof of export and a copy with such endorsement shall also be forwarded by unit or developer to the GST or the Central Excise officer having jurisdiction over the DTA supplier within forty-five days failing which the GST or Central Excise officer shall raise demand of tax or duty against the DTA supplier.