Material to be send in packed item

[BALASUBRAMANIAM SUBBARAMAN]

ARE1's will be raised towards the despatch for SEZ units. Customs officers are requesting us to send the material in sealed condition as because it is also an export. The order which we will be receiving will be packs and not able to seal the pack. Is there any other solution? would like to know about the notificatin in this regard? Balu.S

[Surender Gupta]

There is no specific exemption from sealing of goods dispatched from DTA unit to SEZ units. All the goods dispatched from DTA unit to SEZ units are treated as export and therefore all the provisions as applicable to ordinary export, should apply to export to SEZ unit also.

AI Summary

Sealing requirement for goods destined to SEZs: treated as exports so ordinary export sealing rules apply.
Sealing requirement for goods dispatched from DTA to SEZ units: such movements are treated as exports and therefore no specific exemption from sealing exists; all provisions applicable to ordinary exports, including sealing and other customs formalities, apply to shipments to SEZ units.