Bill of Exports for SEZ Supplies

[ALAGAM BHATTA]

Is it mandatory to have Bill of Export for SEZ supplies to claim duty drawback claim ?

Request response citing case laws if any.

[Ravi Kumar]

yes , mandatory if you wish, you have to follow all proceedure for claiming this..

Any sale even from govt side or from SEZ must have bill wheather it is taxable of tax free.

[DR.MARIAPPAN GOVINDARAJAN]

Yes it is required.

[Suryanarayana Sathineni]

Dear Friend,

You are aware, any export from India to abroad to be cleared from factory to port of export under the required documents prescribed under central Excise. From port of Export, the consignment will be exported by raising a Shipping Bill for customs assessment and for the purposes of Guaranteed Recveipt of Foreign currency and also this serves a document for claiming export incentives etc.,

Further, the clearances from DTA to SEZ are treated on par with physical exports and hence, the consignment from factory of manufacture would be cleared with ARE1 and Excise Invoice and once the consignment reached to SEZ ( which is also treated as a port), then a Bill of Export need to be filed for the assessment of the Proper /Authorized officer of the SEZ which acts as a Shipping Bill in case of physical exports.

You can claim the required export incentives based on this Bill of Export in this case.

Hope it is clear.

Best Regards,

Suryanarayana

[DR.MARIAPPAN GOVINDARAJAN]

Thanks Sri Suryanarayana for your clarificatory reply

AI Summary

Bill of Export for SEZ supplies is required to claim duty drawback and other export incentives under export procedures. Bill of Export is required to claim duty drawback and export incentives for supplies to an SEZ. DTA-to-SEZ clearances are treated as physical exports and should be accompanied by ARE1 and an Excise Invoice. Upon arrival at the SEZ, a Bill of Export must be filed with the authorized SEZ officer, serving as the Shipping Bill equivalent for assessment and enabling claims for export incentives.