Payment of Customs Duty on export of goods

Trade Notice No. 01/2022 dated 03.06.2022 is being published by the Noida Special Economic Zone Department.

Attention is invited to the Notification No. 28/2022- Customs dated May 21, 2022 & Notification No. 29/2022- Customs dated May 21, 2022. The said Notifications have amended/imposed Customs duty on export of certain items w.e.f. May 22, 2022. In this regard certain queries/representations have been received from members of trade regarding applicability of export duty on good procured by SEZ units from DTA.

In this regard it is informed that as per Section 2(m)(ii) of the SEZ Act, 2005, export means “Supplying goods, or providing services, from Domestic Tariff Area to a Unit or Developer”. Further, last proviso to Rule 27 (1) of the SEZ Rules, 2006 also provides that – “supplies from Domestic Tariff Area to Special Economic Zone shall attract export duty, in case, export duty is leviable on items attracting export duty.”, It is pertinent to mention that the proviso was inserted vide Notification No. G.S.R. 909 (E) dated September 19, 2018.

In view of the above requirement, and to assist the SEZ units in the procurement of the dutiable goods covered under Second Schedule to the Customs Tariff Act, 1975 following procedure may be adopted –

a) The unit may file the Bill of Export along with requisite documents and self assessment of duty on SEZ Online

b) After processing of the Bill of Export by AO, duty liability shall be discharged

c) For entry of the goods inside the zone, the unit is required to present a copy of assessed Bill of Export along with proof of duty payment before the Gate officer

Bill of Export may be filed and the applicable duty may be paid in advance to avoid any delay in the entry of dutiable goods into the zone.

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