Clearance from DTA to SEZ

[MITSUI PRIME ADVANCED]

Dear Sir,if we are going sales from DTa to SEZ under SEZ act we can file rebate claim under circular No. 29/2006 Customs dt 27th december 2006 thanks for your co-operation in advanceArjun Sachdeva

[Arun Kumar Singh]

DTA unit will clear goods under ARE-1 and bond or non payment of duty under claim of rebate, as per normal export procedure. A bill of export is required to be filed. This can be filed by zone unit or developer on behalf of DTA unit. 

AI Summary

Duty rebate on DTA to SEZ supplies requires ARE-1 clearance, bond or non-payment claim, and filing of bill of export. Supplies from Domestic Tariff Area to a Special Economic Zone qualify for rebate under the stated export rebate framework provided clearances follow export formalities: the DTA unit must clear goods on ARE-1 and furnish a bond or claim non-payment of duty, and a bill of export is required, which may be filed by the SEZ unit or developer on behalf of the DTA unit.