TaxTMI 
TaxTMI 
Dear All,
please let me know the provision of goods rejected by SEZ Customer to DTA Supplier, regarding to applicability of duty and credit .
Regards
Rakesh Paliwal
Goods Rejected by SEZ to DTA
24 Jul 2015 
2 Replies 
6042 Views Asked by
Re-importation treatment: goods returned from an SEZ to DTA attract customs duty but CVD and SAD credits are claimable.
Goods supplied from DTA to an SEZ and sent back to DTA without substantial processing are treated as re-imported goods, requiring normal re-import procedures including bill of entry and payment of applicable customs duties; CVD and SAD paid on such re-import may be availed as credit. If goods are sent to DTA for repair with permission and returned within the authorised period, duty need not be payable. (AI Summary)
Goods supplied from DTA to an SEZ and sent back to DTA without substantial processing are treated as re-imported goods, requiring normal re-import procedures including bill of entry and payment of applicable customs duties; CVD and SAD paid on such re-import may be availed as credit. If goods are sent to DTA for repair with permission and returned within the authorised period, duty need not be payable. (AI Summary)