TaxTMI 
TaxTMI 
I took advance authorisation under custom Notifications 21/2023 (for physical export) and without pre-import, I exported to SEZ on fulfilment of export obligation against the license.
now can I import under this licenses ?
Can I deemed export under advance authorisation?
15 Oct 2025 
5 Replies 
2119 Views Asked by
Zero rated supply to SEZ units allows duty free inputs under Advance Authorisation, subject to Actual User condition.
Advance Authorisation permits supplies to SEZ units as physical exports and is treated as zero rated supply, not deemed export. If the authorisation lacks a pre import condition, inputs may be imported subsequently, subject to the Actual User condition that imported materials be used by the licence holder and remain non transferable. Duty relief covers customs duties including integrated tax and compensation cess, and after export obligation completion the holder may dispose of products made from duty free inputs in accordance with policy conditions. (AI Summary)
Advance Authorisation permits supplies to SEZ units as physical exports and is treated as zero rated supply, not deemed export. If the authorisation lacks a pre import condition, inputs may be imported subsequently, subject to the Actual User condition that imported materials be used by the licence holder and remain non transferable. Duty relief covers customs duties including integrated tax and compensation cess, and after export obligation completion the holder may dispose of products made from duty free inputs in accordance with policy conditions. (AI Summary)