Cateogory - imported material, Customs - Exim - SEZ

[pavitra kothari]

The imported material export as it is but not to seller, in which category it will fall (export or re-export) and any export incentive will available on this and what about the import duty (custom duty) at the time of import, it will be payable in cash or exempted from custom duty, (import intended for export)? Kindly guide me.

Posts / Replies

[Rama Krishana]

It would fall under the category of re-export and the duties paid at the time of import shall be refunded subject to the provisions of Sections of 74 of the Customs Act, 1962.