Export of Goods to SEZ unit by dealer

[Guest]

Dear Sir,

Please explain whether Dealer registered under excise can clear goods to SEZ unit. For eg - If a supplier supplies goods directly to one of our dealer on payment of duty and our dealer avails such credit then how he can clear such goods to Sez unit. Please explain how he can carry out such clearances.Thanks and regards.

[Arun Kumar Singh]

The merchant exporter can clear the goods under rebate claim on prepared of ARE-1. After supply the goods merchant exporter are eligible for rebate claim.

AI Summary

Duty rebate on SEZ exports: merchant exporters may clear goods under rebate by filing ARE-1. A dealer acting as a merchant exporter may clear goods to an SEZ unit by exporting under the rebate mechanism and claiming rebate on preparation and filing of the prescribed shipping document ARE-1, with rebate eligibility arising after the supply and export formalities are completed.