Custom duty charged by SEZ units

[Asked by 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

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.