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TMI BlogSpecial Economic Zone – procedure governing operation of unitsX X X X Extracts X X X X X X X X Extracts X X X X ..... of the EXIM Policy that in any SEZ, goods ma;y be imported/procured from DTA duty free for the purpose of manufacture of goods and services, production, processing, assembling, trading, repair, reconditioning, re-engineering, packaging or in connection therewith and export thereof. The notifications referred to above have been issued to implement the above Policy Provisions. It may be seen that the duty-fee import facility is not applicable to prohibited goods under the EXIM Policy. The details of other sailent features of the scheme are given below:-Import and Export : 3.1 The SEZ units may import and export through port, airport, land customs station, ICD. CFS, courier mode (other than valuables) and post parcel. The software development units may import and export through date communication and telecommunication links. So far a exports through date communication and telecommunication links is concerned, the procedure and practice being followed in case of EPZ/STP units may be adopted for SEZ units. As for imports of software through above modes, the units may be asked to file the Bill of Entry within 24 hours of such import along with bank attested invoice and other relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed. In such cases, the bond will be discharged after the proof of export is produced. Scrap/waste/remnants/rejects generated at the jobworker’s premises may be cleared there from on payment of applicable customs duty or returned to the SEZ unit. 4.2 The Assistant Commissioner/Deputy Commissioner of Customs may also permit removal of moulds, jigs, tool, fixtures, tackles, instruments, hangers, patterns and drawings to the premises of the sub-contractors subject to the condition that such goods are brought back to the unit on completion of the job work within the stipulated period specified in this behalf. Temporaty removal of goods into the DTA : 5. Goods may be taken outside the Zone into the DTA temporarily without payment of duty for the purpose of test, repairs, replacement, calibration, refining, processing, display or any other process necessary for manufacture of final product and return there of within the period specified in this regard.Fior this purpose, the unit shall exucute a bond with Assistant Commissioner/Deputy Commissioner of Customs. On receipt of the goods back in the SEZ unit, the bond shall be discharged. In case of failure of the unit to bring back the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems not sold abroad within 180 days, shall be re-imported within next 45 days; * gem and jewellery units to remove parts and tools of machine temporarily without payment of duty for the purpose of repaif and return thereof. * Gem and jewellery manufactured in the SEZ to be taken out to the retail outlets or showrooms set up in the departure lounge at international airports for sale to a tourist, as defined in the Baggage Rules, 1984, leaving India. * Gem and jewellery manufactured in the SEZ to be sold to a foreign bound passenger and to be transferred to the retail outlets or showrooms set up in the departure lounge or Customs warehouse at international airports for being handed over to the said passenger for the purpose of export. The procedure and practice being followed in case of EPZ units may ve adopted while allowing clearance of items mentioned at (I) to (vi) above.9. In case of gem and jewellery units, scrap, dust or sweepings generated in the unit may be allowed to be forwarded to the Government Mint/Private Mint for conversion into standard gold bars and return thereof to the Zone subject to the observance of procedure laid down by the Customs. The said dust, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d export thereof, shall not be allowed to be cleared in the DTA. Further, the goods imported as scrap, waste and remnants shall not be allowed to be sold in DTA as such. Sale of the goods in DTA is, however, subject to thecondition that the unit has achieved the NFEP, annually and cumulatively, as specified in the Policy., 12.2 The DTA Clearance referred to in paragraph 12.1 above shall not be available to the trading units. However, the trading units in the SEZ may be allowed to clear the imported/indigenously procured goods in the DTA without payment of duty to other SEZ/EOU/EPZ/EHTP/STP units. Further, they may be allowed to clear the said goods without payment of duty, if such clearance is against Advance Licences or special duty free entitlements. Disposal of obsolete goods : 13. The units may be allowed to dispose of obsolete or unusable capital goods, spares and other goods in the DTA on payment of applicable customs duty. Such disposal shall, however, be subject to the Import Policy in force. In case of capital goods, clearance may be allowed on payment of applicable customs duty on the depreciated value thereof and at the rate in force on the date of payment of such d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prima facie, show that there is fraud, collusion, mis-declaration, suppression of information etc. having a bearing on the export performance of the unit or where there is specific information regarding clandestine/unauthorised removal of goods into DTA etc., the Customs officials may visit the units for verification of records, goods etc., so as to initiate proceedings undr Custom Act, 1962. The Assistant Commissioner/Deputy Commissioner may keep a watch on the export performance of the unit and in the event of non achievement of NFEP/specified turnover (in case of trading units) within the stipulated period, action may be taken against the units for recovery of the duty and interest along with penalty. Condition 4 of notification No.79/2000-Cus.dated 26.5.2000 and conditon 5 of notification NO. 41/2000-CE dated 26.5.2000 may be referred to for further details.So far as utilization of imported/indigenously procured goods is concerned, the notifications provide that the same shall be utilized within the period of on year. However,this provision may be interpreted liberally and extension of time may \ be allowed as a matter of routine unless there is mala fide and diversion of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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