EPCG Benefits on SEZ supply

[tasvir sharma]

Dear All,

we have supply to unit of SEZ without payment of Duty. can we have take the benefits of EPCG scheme, if yes please provide appropriate procedure for do it.

Thanks

Tasvir Sharma

   

 

AI Summary

Deemed export treatment for SEZ supplies enables EPCG benefits where Bill of Export is filed and compliance ensured.
Supply to an SEZ unit without duty is treated as a deemed export and can qualify for EPCG benefits provided the exporter complies with the Hand Book of Procedure and Foreign Trade Policy requirements. A mandatory procedural step is filing a Bill of Export (a SEZ shipping bill) with the relevant SEZ customs office; failure to file may cause problems with DGFT when obtaining the Export Obligation Discharge Certificate. Use of a Customs House Agent is commonly recommended to complete SEZ clearance formalities.