SEZ BOE - Can amendment be done for Exporter-Importer name change?

[Balaji Srinivasamurthy]

Respected experts,

I request your opinion for the goods cleared from SEZ to DTA zone, where the name of the exporter (SEZ) and importer (DTA) were interchanged and erroneously filed in the Bill of Entries. Requesting to share the procedure and who needs to handle this matter - CHA or exporter/importer?

[Sadanand Bulbule]

In terms of Section 149 of the Customs Act, 1962, in your case the CHA has to request to correct the exporter (SEZ)/importer (DTA) names in BoE.

[Balaji Srinivasamurthy]

BOEs to be amended after OOC copies are issued. I couldnt locate a clear customs circular or instructions on this and I hope I can get a detailed help from the experts as to how to proceed on this matter.

[Sadanand Bulbule]

Plz refer Public Notice No. 09/2024 dated 25/07/2024 issued by the Commissioner of Customs (Import-I), Mumbai. It is self-contained.

[Balaji Srinivasamurthy]

Respected sir

Thank you so much for the clarification.

Being the import done at Chennai, I just found the same was issued by CoC vide Public Notice 17/2024 dt 26.04.2024.

By referring the Scenario 4, I hope I can use it for SEZ BOE amendment...

AI Summary

Correcting Exporter/Importer Name Errors on SEZ-to-DTA Bill of Entry Under Section 149: CHA Must Request Amendments Goods cleared from an SEZ to the DTA were recorded with exporter and importer names interchanged on the Bill of Entry. Under Section 149 of the Customs Act the customs house agent must request correction of the exporter/importer details; amendments are to be made after issuance of out-of-charge copies. Practitioners should follow the relevant public notice issued by the Commissioner of Customs for the port handling the import, which sets out scenarios and procedures for amending SEZ-related BOEs, and coordinate between CHA and the SEZ/DTA entities to effect the amendment.