IEC CODE AND RCMC

[HITENDRA DAVE]

Dear Sir

 

We have export to SEZ under rebate ,  without  IEC  if any objection for rebate claim pl advice

[YAGAY and SUN]

For exporting the goods from DTA unit to SEZ, there is requirement of filing the Bill of Export.  On the format of Bill of Export, mentioning the Importer Exporter Code is mandatory.  This is the prerequisite to avail the benefits of Deemed Export.

Please also refer the Rule 30 of the SEZ Rules for detailed procedure.

[HITENDRA DAVE]

we have not IEC code and RCMC ,we have done export to SEZ under rebate claim without any benafits , requirement mandatory for Bill of Export.and Importer Exporter Code ?

AI Summary

Importer Exporter Code requirement: IEC must be stated on the Bill of Export to qualify for deemed export benefits.
For exports from a DTA unit to an SEZ, the Bill of Export must include the Importer Exporter Code (IEC); this IEC entry is mandatory to avail deemed export benefits. The SEZ Rules (Rule 30) prescribe the detailed procedure and Bill of Export format. A reported instance involved filing a rebate claim without IEC and RCMC, and the guidance stresses that absence of IEC on the Bill of Export undermines entitlement to the rebate or deemed export benefits.