RE-EXPORT OF RAW MATERIAL, Customs - Exim - SEZ

[Amit Apshankar]

100% EOU UNIT CAN RE-EXPORT  DUTY FREE IMPORTED  MATERIAL TO  THRID PARTY (NOT TO ORIGINAL

SUPPLIER) DUE TO  QUALITY  REJECTION OR NOT UTALIZED FOR PRODUCTION  ON PAYMENT OF APPLICABLE DUTY ?

FOR THE SAME PROCEDURE  PERMISSION FROM CENTRAL EXCISE & CUSTOM IS REQUIRE?

Posts / Replies

[Pradeep Khatri]

As per EXIM Policy, para no. 6.27.1 and 6.27.2, goods can be transferred to DTA/abroad for repair/replacement, testing or calibration and return.

But in your case, you intent to sell the goods and in this scenario a specific permission is required from the Central Excise, Customs and Development commissioner.