Transshipment from gateway port to SEZ

Transshipment permission via Bill of Entry enables transfer to SEZ without separate bond, subject to endorsed receipt.

The fifth copy of the registered or assessed Bill of Entry, stamped by the customs officer at the port of import, functions as permission to transfer goods to an SEZ without a separate transshipment bond; the SEZ importer must submit the fifth copy with the authorized officer's endorsement of receipt to the receiving Customs Officer, and failure to submit prompts the officer in charge to notify the Specified Officer to raise a demand for applicable duty.