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Duty Drawback for SEZ units

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..... Duty Drawback for SEZ units
Query (Issue) Started By: - parag shetye Dated:- 3-1-2019 Last Reply Date:- 6-1-2019 Customs - Exim - SEZ
Got 3 Replies
Customs
Dear Experts, We are a SEZ unit and procured goods from DTA supplier which is required to make our finish products which is to be exported to various countries. Can we claim duty drawback on the supplied goods by DTA suppliers to .....

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..... our SEZ unit? If yes then on which value Drawback will be calculated? On value of good supplied by DTA or on value of Finish goods exported by SEZ unit? Regards.. Parag Shetye Reply By KASTURI SETHI: The Reply: Answer is yes. Drawback is claimed of only Customs duty, IGST and Compensation Cess paid at the time of import of inputs to be used in the manufacture of goods meant for export. Here is .....

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..... not the question of VALUE of input or final product but question of duty paid on INPUTS and to be claimed as drawback. DTA supplies to SEZ are entitled for export benefits like Drawback, claim of rebate & advance authorization, etc. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: Duty draw back is eligible only on the supply of goods by DTA to your SEZ unit. Reply By Spudarjunan S: The Reply: .....

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..... Exports made by SEZ are not eligible for All Industry Rate Duty Drawback - refer Customs and Central Excise Duty Drawback Rules, 2017 - Notification no. 89/2017- Cus (N.T) dated 21st September 2017. SEZ are not eligible to Duty Drawback since they are considered outside the territory of India for customs purpose. In your case the DTA supplier can go for Duty Drawback for the supplies made by hi .....

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..... m to you(SEZ).
Discussion Forum - Knowledge Sharing .....

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