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TMI BlogRemoval of Manufacturing goods from Section 65 unit operating under MOOWR,2019X X X X Extracts X X X X X X X X Extracts X X X X ..... Please clarify whether customs duty payable or not for the removal of Manufacturing Goods from a section 65 unit operating under Manufacture and Other Operations in Warehouse Regulations 2019 to a 1] Special Economic Zone unit ( 'SEZ unit') as defined under SEZ Act , 2] Export Oriented Unit ('EOU') as defined under Foreign Trade policy, 3] another section 65 uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t operating under MOOWR 2019 . Also please refer the respective section under Customs Act for the same. - Reply By KASTURI SETHI - The Reply = Section 65 of the Customs Act is not applicable to EOU, STP, HTP w.e.f. 13.8.2016. See M.F. (D.R.) Circular No. 6/2019-Cus., dated 20-2-2019 . The manufactured goods may be exported without payment of Customs duty. Clearance for home consum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption is on payment of GST. Clearance to SEZ is to be treated as export. Zero rated supply. Also see Circular No.48/20/Customs dated 27.10.20 and 3/19/customs dated 31.1.19 - Reply By Shilpi Jain - The Reply = BCD is payable when goods are cleared for home consumption from the warehouse. 1] Special Economic Zone unit ( 'SEZ unit') as defined under SEZ Act , - this is a place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outside India as per Customs. Clearance to SEZ no liability. 2] Export Oriented Unit ('EOU') as defined under Foreign Trade policy - clearance to EOU would be on filing of a BoE for home consumption. So a view emerges that BCD would be liable when cleared to EOU but considering the intention of the MOOWR scheme, if the goods are being further exported by the EOU, ideally exemption shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d still be available. However, looks like a grey area. 3] another section 65 unit operating under MOOWR 2019 . - Not liable as there is no clearance for home consumption. - Reply By raghunandhaanan rvi - The Reply = Sir, Your supply to SEZ from your bonded warehouse is considered an Export under Section 69 of the Customs Act . Thus, no duty is payable. Whereas, your supply to EOU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is termed as a supply to DTA. Thus, GST payable Removal of goods from one bonded warehouse to another under transfer bond, duty is not payable - Removal of Manufacturing goods from Section 65 unit operating under MOOWR,2019 - Query Started By: - Abhijeet Mane Dated:- 18-12-2022 Customs - Import - Export - Customs - SEZ - Got 3 Replies - Customs - Discussion Forum - Knowledge Sharing, reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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