Sez units import goods from outside india, Central Excise

[SANDESH SHINDE]

Dear Sir, Can Sez units import goods without payment of duty from outside india, if yes then please mention under which rule, pls explain , thanks and regards.

Posts / Replies

[Naveed S]

Please refer rule 30 of SEZ Rules, 2006 and also Para 7.10 of the FTP 2009-14.

[Pradeep Khatri]

Dear Sandesh,Rule 30 is for import from DTA. Please refer Rule 26, 27, 28 and 29 read with Rules 10 and 12 of the SEZ Rules 2006 as amended from time to time.

Regards

Team YAGAYand SUN (Management and Indirect Tax Consultants)

[Naveed S]

Yes agreed.

The procedure for import of goods by Sez from outside India as provided under Notification is as under-

Import of goods by the zone unit.- (1) The zone unit may import goods required for carrying its authorised operations or for the purposes of setting up the unit, through-

(a) ports or airports;

(b) land customs stations;

(c) inland container depots;

(d) foreign post offices;

(e) authorised courier;

(2) The goods may also be procured from public bonded warehouse or private bonded warehouse or international exhibition held in India.

(3) In case of software, imports shall also be allowed through data communication link, internet, e-mail or any other electronic mode.

(4) For clearance of imported goods at all ports, airports, land customs stations, inland container depots, the zone unit or developer, as the case may be, shall be required to follow the procedures, namely:-

(i) the zone unit or developer, as the case may be, shall file a bill of entry for home consumption in quintuplicate giving therein, complete description, model, make, specifications, purpose of import of goods such as trading, manufacturing, nature of goods such as capital goods, raw materials, spares, consumables, with specially stamped endorsement as " special economic zone cargo" alongwith bill of lading or airway bill, a invoice, packing list and purchase order or contract for noting of the bill of Entry in the zone;

(ii) the bill of entry shall be assessed by the Custom officers in the zone;

(iii) the assessed bill of entry shall be submitted to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, (hereinafter referred to as proper officer ) at the place of import such as port, airport, land customs station, inland container depot, and the same shall be treated as permission for transfer of goods to the zone;

(iv) in case of sealed full container load ( FCL) container, the goods shall be transferred to the zone on the basis of assessed bill of entry after verification of the seal, without customs escorts;

(v) in case of other cargo, the goods shall be allowed to be transferred to the zone on the basis of assessed bill of entry either under customs escort or under transshipment procedure, depending on the option made by the zone unit; and for such transshipment, no separate documents shall be required to be filed and the transshipment permission shall be stamped on the fifth copy of the bill of entry;

(vi) on arrival of the goods in the zone, the goods shall be subjected to verification of seal in case of full container load container or verification of marks and numbers of packages in other case and after such verification, if in order, such goods received shall be allowed admission in the zone;

(vii) the zone unit shall submit fifth copy of bill of entry bearing endorsement of the Customs officers in the zone that the goods have been received in the zone, to the proper officer in charge of the airport, port, inland container deport, land customs station, post office, public or private bonded warehouse, as the case may be, within a period of forty-five days from the date of clearance of goods from such airport, port, inland container deport, land customs station, post office, public or private bonded warehouse, as the case may be, failing which the proper officer in charge of such airport, port, inland container deport, land customs station, post office, public or private bonded warehouse, as the case may be, shall write to the proper officer having jurisdiction over the zone for raising demand of duty from the zone unit;

(viii) the zone unit shall be required to obtain notional out of charge of goods from the proper officer of the zone on the same day if the goods are brought during the working hours or immediately on the next working day in case goods are brought beyond working hours;

(ix) where goods are imported by the zone unit or developer through courier, customs officer in the zone shall assess the goods as per the Courier Import and Export (Clearance) Regulations, 1998.

(5) The goods imported by the zone unit or developer shall not be subject to detailed examination except in case of prior intelligence or information or to maintain an element of surprise.

(6) Where the goods have been imported by post, the zone unit or the developer, following the procedure specified in sub-regulation (4), shall file the bill of entry with the Customs officers in the zone marking clearly "Postal Imports" subject to following conditions, namely:-

(i) for the purpose of bill of entry, the post-office registration number as indicated in the intimation letter issued by the post office shall be taken as the import general manifest and item number, of the bill of entry;

(ii) copy of intimation letter received from the post office shall also be pasted on the reverse of the original bill of entry;

(iii) where the zone is away from the foreign post office, the goods shall be moved to the zone under customs escort from such post office or under control of the postal authorities.