https://www.taxtmi.com/forum/issue?id=107547 The query asks if HSS can be used to transfer imported goods between units operating under a single IEC with different branch codes. Responses note conflicting practice on post-arrival HSS, but emphasise that a transfer to the same IEC constitutes "sale to self" and is not HSS. To secure HSS treatment for transfers to a distinct branch, declare the buyer branch name and code on the Bill of Entry, obtain an amended purchase order in the buyer branch's name, amend import documents, and inform the authorised dealer. en-us Wed, 05 Nov 2014 08:57:54 +0530 Thu, 23 Jan 2025 15:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107547 The query asks if HSS can be used to transfer imported goods between units operating under a single IEC with different branch codes. Responses note conflicting practice on post-arrival HSS, but emphasise that a transfer to the same IEC constitutes "sale to self" and is not HSS. To secure HSS treatment for transfers to a distinct branch, declare the buyer branch name and code on the Bill of Entry, obtain an amended purchase order in the buyer branch's name, amend import documents, and inform the authorised dealer. Discussion-Forum Customs Wed, 05 Nov 2014 08:57:54 +0530 https://www.taxtmi.com/forum/issue?id=107547