jobwork by sez

[Guest]

Please clarify whether an unit inside SEZ can import the faulty parts and rectify the parts and Export the same

[KASTURI SETHI]

See reply to Q.No. 2 & 8 of a letter dated 30.6.17 of Development Commissioner, SEEPZ,SEZ, Ministry of Commerce & Industry, Andheri (East), Mumbai available at link www.seepz.gov.in/writereaddatafolder/30-06-2017GST%201.pdf.

[KASTURI SETHI]

Also see Rules 41,42 & 43 of SEZ Rules.

[YAGAY andSUN]

Please do check the import policy of faulty parts i.e. whether it is free or Restricted or Prohibited before importing, otherwise goods would be seized and penal action can be initiated.

AI Summary

Import of defective parts permissible under SEZ rules if import classification and regulatory approvals are checked to avoid seizure. Importing faulty parts into a SEZ unit for rectification and re export is permitted as jobwork subject to SEZ procedural requirements and applicable import classifications; required licences or approvals for restricted items must be obtained beforehand, and failure to comply with import policy or SEZ procedures may result in seizure of goods and penal action.