BONDING from SEZ unit by DTA unit?

[SANTHANA KRISHNAN]

a DTA unit wants to buy from a SEZ unit- ultimately for exporting purposes. can they bond the shipment by filling bond b/e - bond the shipment in a customs public bonded warehouse and export from the bonded warehouse to overseas party? pl advise.

[Guest]

Dear Murthy,

 

The DTA unit need to have a space in bonded warehouse and on the basis of the space certificate issued by the manager of the warehouse, goods can be cleared from the SEZ on into bond bill of entry without payment of duty and make exprots from the same as and when requireed.

 

for this vary purpose you need to approace the public bonded warehouse viz. CWC with a request of space and the warehouse manager issue a space certificate if he has the space as per your requirement in its warehouse.

 

regards,

 

Pradeep Kr. Tyagi

Deputy Manager-Commercial & Supply Chain

Mob : 9717006325

[SANTHANA KRISHNAN]

Thanks Mr.Pradeep. pl ref the relevant sez rules and I am giving the extract  of 13 (ii) below;

(ii) a warehousing Bill of Entry shall be filed by the Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-technology Park Unit or by the supplying Special Economic Zone Unit on behalf of the receiving Export Oriented Unit or Software Technology Park Unit or Biotechnology Park Unit, as the case may be, with the Authorised officer;

 

as per this DTAs are not allowed to file a warehousing bill of entry. pl check and come back to me.

 

regards

Ramamurthy.

[Guest]

Dear Murthy,

All the entities mentioned below are the Private Bonded Warehouse.  it wll work like other duty deffrement schem such as FTWZ.  Authorised officer will allow the cleracne of the goods to the Bonded warehouse on into bond BE, and duty payment will be deffered unless & untill you will clear these goods from  when you will approach with the space certificate.

 

regards,

 

Pradeep Kr. Tyagi  

AI Summary

Bonding SEZ goods into a public bonded warehouse may permit duty-deferred export when a space certificate is produced. Operational practice allows goods to be cleared from an SEZ into a public bonded warehouse on a bond bill of entry without payment of duty where the bonded warehouse manager issues a space certificate, enabling duty deferral until export. However, an SEZ warehousing provision specifies that warehousing bills of entry are to be filed by EOUs, park units, or the supplying SEZ unit on behalf of receiving EOUs/park units, creating a potential conflict with permitting a DTA unit to file such entries and placing final permissibility with the authorised officer.