TaxTMI 
TaxTMI 
Procedure for Supply to SEZ
Procedure for Supply to SEZ
22 May 2009 
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Supply to SEZ treated as export, so DTA supplies are exempt from central excise duty and follow export procedures.
Supply of goods from the Domestic Tariff Area to a Special Economic Zone is treated as an export and qualifies for exemption from Central Excise duty; the SEZ statute deems SEZ territory outside customs territory and confers export status on such supplies. Export formalities and documentation must be followed, and where applicable bonds or undertakings or clearance on invoice are required under the procedures prescribed by SEZ and customs rules. (AI Summary)
Supply of goods from the Domestic Tariff Area to a Special Economic Zone is treated as an export and qualifies for exemption from Central Excise duty; the SEZ statute deems SEZ territory outside customs territory and confers export status on such supplies. Export formalities and documentation must be followed, and where applicable bonds or undertakings or clearance on invoice are required under the procedures prescribed by SEZ and customs rules. (AI Summary)