TaxTMI 
TaxTMI 
I would like to export of spare parts/tools of manufacturing machine (Capital Goods) as Free of Cast for testing/validation purpose from NSEZ, please advise me under which rule we can send it from SEZ customs.
Export of parts of machine (Capital Goods) under FOC
27 Oct 2017 
1 Reply 
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Export of capital goods parts as free of cost for testing raises SEZ customs rule applicability and required procedural safeguards.
Export of spare parts and tools classified as capital goods from an SEZ on a Free of Cost basis for testing and validation requires identification of the specific SEZ/customs provision authorising such outward movement and the attendant procedural conditions, including necessary documentation and any re-import or bonding obligations. (AI Summary)
Export of spare parts and tools classified as capital goods from an SEZ on a Free of Cost basis for testing and validation requires identification of the specific SEZ/customs provision authorising such outward movement and the attendant procedural conditions, including necessary documentation and any re-import or bonding obligations. (AI Summary)