TaxTMI 
TaxTMI 
Dear Experts,
My client wish to Import from China to Mundra (SEZ) port without any duty. And same raw material will assemble and export to another. Can he do it ?? Please help me.
Raw Material Import without duty in SEZ.
08 Dec 2025 
5 Replies 
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Raw material import into SEZ can be duty-free if used for authorised operations and subsequently exported.
Import of raw materials into a notified SEZ like Mundra is duty-free where an approved SEZ unit imports for authorised operations and complies with Rule 27, required accounting and export/NFE obligations. Duty-free status is conditional on exclusive use for authorised SEZ activities and export; removals to the Domestic Tariff Area attract customs duty, GST and other levies. Non-compliance leads to duty recovery, interest and penalties. Advance Authorisation schemes are generally unnecessary for SEZ imports except in transactions involving supply to DTA manufacturers who export final goods. (AI Summary)
Import of raw materials into a notified SEZ like Mundra is duty-free where an approved SEZ unit imports for authorised operations and complies with Rule 27, required accounting and export/NFE obligations. Duty-free status is conditional on exclusive use for authorised SEZ activities and export; removals to the Domestic Tariff Area attract customs duty, GST and other levies. Non-compliance leads to duty recovery, interest and penalties. Advance Authorisation schemes are generally unnecessary for SEZ imports except in transactions involving supply to DTA manufacturers who export final goods. (AI Summary)