Supply of goods from EOU to SEZ

[Dashrath Walkoli]

Sir,

We are a EOU unit and few supplies of goods are made to SEZ. Whether reversal of duties of Custom leviable under First Schedule to the Customs Tariff Act, 1975 availed as exemption on the inputs utilized for the purpose of manufacturing of such goods, is required to be done ?.

AI Summary

SEZ Supplies Qualify as Deemed Exports: No Customs Duty Reversal Required for Authorized EOU Transactions An Export Oriented Unit (EOU) supplying goods to a Special Economic Zone (SEZ) seeks clarification on customs duty reversal requirements. Legal analysis confirms that such supplies are considered deemed exports, and no duty reversal is necessary if the goods are for authorized SEZ operations, proper export documentation is maintained, and the supply follows prescribed procedures under Indian customs and tax regulations.