https://www.taxtmi.com/forum/issue?id=4322 A dealer queried if goods imported for supply to an SEZ unit can be imported duty free. The operative mechanism is the Advance Authorisation scheme, which allows duty free import for supply to an SEZ conditional on fulfilling Export Obligations and complying with the procedures under Section 30 of the SEZ Act. If the dealer (a trading entity) cannot use Advance Authorisation, duty exemption is unavailable and customs duties must be paid on import. en-us Mon, 02 Jul 2012 12:23:51 +0530 Thu, 23 Jan 2025 15:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4322 A dealer queried if goods imported for supply to an SEZ unit can be imported duty free. The operative mechanism is the Advance Authorisation scheme, which allows duty free import for supply to an SEZ conditional on fulfilling Export Obligations and complying with the procedures under Section 30 of the SEZ Act. If the dealer (a trading entity) cannot use Advance Authorisation, duty exemption is unavailable and customs duties must be paid on import. Discussion-Forum Customs Mon, 02 Jul 2012 12:23:51 +0530 https://www.taxtmi.com/forum/issue?id=4322