TaxTMI 
TaxTMI 
Pl. give the procedure for sales returns in the case of supply to SEZ units.
Procedure for sales returns in the case of supply to SEZ units
23 Jan 2019 
2 Replies 
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Sales returns to Domestic Tariff Area treated as re importation, subject to customs valuation and bill of entry procedures.
Supplies returned from an SEZ unit to the Domestic Tariff Area require a Bill of Entry for home consumption with full item descriptions, invoice and packing list filed by the DTA buyer (or by the Unit with buyer's authorization). Valuation follows the Customs Act. Goods procured from DTA and returned without substantial processing are treated as re imported goods and subject to normal re import procedures, except where import duty is nil and no export benefits were claimed, in which case supply may be effected on invoice alone without a Bill of Entry. (AI Summary)
Supplies returned from an SEZ unit to the Domestic Tariff Area require a Bill of Entry for home consumption with full item descriptions, invoice and packing list filed by the DTA buyer (or by the Unit with buyer's authorization). Valuation follows the Customs Act. Goods procured from DTA and returned without substantial processing are treated as re imported goods and subject to normal re import procedures, except where import duty is nil and no export benefits were claimed, in which case supply may be effected on invoice alone without a Bill of Entry. (AI Summary)