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

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.