Applicability of export duty on sales made by SEZ unit

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..... Applicability of export duty on sales made by SEZ unit
Query (Issue) Started By: - SARTHAK MITTAL Dated:- 3-6-2022 Last Reply Date:- 8-6-2022 Customs - Exim - SEZ
Got 3 Replies
Customs
De .....

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..... ar All, I wanted to understand if export duties under Customs Act 1961 will be applicable if the notified products are sold from an SEZ unit? Unlike DTA sales to SEZ unit where Rule 27 provides for .....

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..... levy of export duty, is there any specific provision for levy of export duty on export sales Reply By Shilpi Jain: The Reply: Recently there was Trade Notice No.1/2022 dated 3.6.22 - export duty wil .....

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..... l be liable. Also refer section 2(m)(ii) of SEZ Act with Rule 27(1) of Rules Reply By SARTHAK MITTAL: The Reply: Thanks for clarifying. Export duty on DTA sales to SEZ is fine, but what about expo .....

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..... rt duty on SEZ sales to foreign countries. Will section 26(1)(b) be considered for not levying export duties on final products sold by a SEZ unit to let say an australian customer Reply By Ravinesh .....

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..... Sinha: The Reply: Export duty on specified goods is payable if unit of SEZ export out of country .
Discussion Forum - Knowledge Sharing .....

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