Purchase Return Procedure in SEZ Unit

[Neel R Soni]

Dear Sir/Madam We hv SEZ status. Recently, we hv received goods from DTA Supplier and same is rejected due to technical ground and/or few are on over supplied ground; hence, same has to be returned back to DTA Supplier. Kindly let us procedure for returning purchased goods back to DTA Supplier without payment of any duties and levies. Kindly reply asap Best Regards N R Soni

[Surender Gupta]

See Rule 50 and Rule 51of the Special Economic Zone Rules, 2006 for temporary removal of goods from SEZ area to DTA units

AI Summary

Temporary removal of goods allows return of rejected or oversupplied from SEZ to DTA without duty under SEZ rules. Temporary removal procedures permit return of purchased goods from an SEZ unit to DTA suppliers when goods are rejected or oversupplied, enabling movement from the SEZ to the DTA without payment of duties and levies, subject to compliance with the procedural requirements and conditions specified in the SEZ rules for temporary removal.