Clarification regarding SIMS.

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..... 2022 To All Regional Authorities of DGFT All Customs Authorities Subsequent to the issuance of Notification No.33/2015-2020 dated 28.09.2020 amending import policy of all HSN Codes under Chapter 72 , 73 and 86 of Schedule -I (Import Policy) of ITC (HS) from 'Free' 'to 'Free subject to compulsory registration under Steel Im .....

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..... imported to DTA without any value addition and [ii] the item is being imported to DTA after some value addition? Response: In both the cases i.e. [i] if the steel /steel item is exported from DTA to SEZ and then imported into DTA from SEZ without value addition, or [ii] with value addition, there should be no requirement for SIMS registration. This issues with the approval o .....

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