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

XYZ Must Apply for Customs Duty Drawback with Required Documents After Missing Initial Shipping Bill Claim. A query was raised regarding how a company based in Mumbai (XYZ) can claim a duty drawback on customs duty paid to a company in a Special Economic Zone (SEZ) in Chennai (ABC) when exporting goods to a Gulf country. The respondent advised that XYZ should have included the duty drawback claim details on the Shipping Bill, which acts as an application for the claim. Since this was not done, XYZ must now apply to the jurisdictional Customs Office with necessary documents, including the invoice from ABC, a disclaimer certificate from ABC, and a certificate from the SEZ's authorized officer.