Custom duty charged by SEZ units

[Guest]

Dear Sir,

Please advice on how to claim duty drawback on custom duty paid on the purchases made from SEZ units.

1. Goods Purchased from ABC company in SEZ, Chennai by XYZ company based in Mumbai

2. Mumbai Based company directly export from Chennai to Gulf Country

3. ABC Company charged Custom Duy @ 10% on ABC company (Mumbai Based company)

How XYZ company can claim duty drawback as XYZ company is exporting 100% of the product purchased from ABC company.

Regards,

Praveen

[KASTURI SETHI]

Dear Parveen Ji,

It appears that XYZ company has not mentioned about duty drawback claim on along with bank particulars etc. on Shipping Bill.(Shipping Bill is treated an application for drawback claim). Had they mentioned, amount of drawback claim would have been credited into their bank account by the Customs through ICEGATE.

Now XYZ will have to apply for drawback claim to the jurisdictional Customs Office. The following docs are required to be produced/attached with application:-

1. Invoice issued by SEZ unit (ABC)

2. Disclaimer Certificate from ABC to the effect that they have no objection if drawback claim is sanctioned in respect of XYZ.

3. A certificate from an authorised officer(Assistant Commissioner, in-charge of SEZ unit) to the effect that no rebate has been claimed by ABC.

4. Any other doc may be required.

AI Summary

Duty drawback claim requires shipping bill details or a Customs application supported by SEZ invoice, disclaimer and officer certification. Duty drawback for goods bought from an SEZ and exported by the purchaser requires either drawing the claim on the shipping bill (with bank particulars) or filing a post-shipment application with the jurisdictional Customs office, supported by the SEZ invoice, a disclaimer/no-objection from the SEZ seller, and an authorized officer's certificate that the SEZ unit has not claimed any rebate; Customs may require additional documents.