Transshipment to SEZs: fifth copy of the Bill of Entry authorises transfer; endorsed copy avoids separate bond requirement.

Transshipment to SEZs is authorised by the fifth copy of the Bill of Entry, which when stamped by the customs officer at the gateway port serves as permission to transfer goods to the SEZ; no separate transshipment bond or documents are required. The SEZ importer must return an endorsed fifth copy certifying receipt in the SEZ to the customs officer at the originating location, failing which the officer will write to the Specified Officer in the SEZ to raise a demand for applicable duty. Similar procedures apply to exports.

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