TaxTMI 
TaxTMI 
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.
BONDING from SEZ unit by DTA unit?
11 Nov 2011 
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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. (AI Summary)
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. (AI Summary)