Re-warehousing certificate requirement for SEZ removals to bonded warehouses ensures customs verification and potential duty recovery. Procedure requires filing a Yellow Bill of Entry with invoice, packing list and a bonded warehouse space certificate; goods move on the fifth copy of the YBE bearing SEZ Customs verification marks and numbers; the bonded warehouse customs officer retains the fifth copy and issues a re-warehousing certificate which the SEZ unit must submit immediately to SEZ Customs, failing which SEZ Customs will initiate action to recover duty and interest.
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Re-warehousing certificate requirement for SEZ removals to bonded warehouses ensures customs verification and potential duty recovery.
Procedure requires filing a Yellow Bill of Entry with invoice, packing list and a bonded warehouse space certificate; goods move on the fifth copy of the YBE bearing SEZ Customs verification marks and numbers; the bonded warehouse customs officer retains the fifth copy and issues a re-warehousing certificate which the SEZ unit must submit immediately to SEZ Customs, failing which SEZ Customs will initiate action to recover duty and interest.
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