TaxTMI 
TaxTMI 
Documents reqd for sale of goods to a unit in SEZ
20 Jan 2011 
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Supply to SEZ units treated as export; exempt from central excise and require customs attested ARE 1 as proof.
Supplies to SEZ units are treated as physical exports exempt from central excise and effected under ARE 1. Customs attested ARE 1 is the proof of export and should be submitted to the jurisdictional central excise office (noting the referenced 45 day timeframe). Claiming export incentives requires a Bill of Export assessed by customs or the range office. Export formalities-ARE 1 distribution, cenvattable invoice, optional excise sealing and submission of Annexure 19-follow general direct export procedures; obtaining a Letter of Permission from the SEZ unit is advisable. (AI Summary)
Supplies to SEZ units are treated as physical exports exempt from central excise and effected under ARE 1. Customs attested ARE 1 is the proof of export and should be submitted to the jurisdictional central excise office (noting the referenced 45 day timeframe). Claiming export incentives requires a Bill of Export assessed by customs or the range office. Export formalities-ARE 1 distribution, cenvattable invoice, optional excise sealing and submission of Annexure 19-follow general direct export procedures; obtaining a Letter of Permission from the SEZ unit is advisable. (AI Summary)
What are the procedures to be followed and what are the documents to be filed witht he department for sale of goods to a unit of Special Economic Zone?