Re-import of goods/equipment from a SEZ/FTWZ to DTA - Under the ...

SEZ Act 2005: Transfers from SEZ to Domestic Tariff Area not classified as 'import' or 're-import'.

June 15, 2023

Case Laws Customs AAR

Re-import of goods/equipment from a SEZ/FTWZ to DTA - Under the SEZ Act, 2005 read with SEZ Rules, 2006, words 'import' and 'procure' have been assigned different meanings. It is also important to note that activity of bringing goods from a Unit or Developer in SEZ to DTA is not covered under the definition of the term, 'import ' under the SEZ Act, 2005, therefore such transfer from SEZ to DTA cannot be termed as 're-import' - AAR

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Re-import of goods/equipment from a SEZ/FTWZ to DTA - Under the ...

SEZ Act 2005: Transfers from SEZ to Domestic Tariff Area not classified as 'import' or 're-import'.

June 15, 2023

Case Laws Customs AAR

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