https://www.taxtmi.com/forum/issue?id=113890 A High Sea Sales Agreement may be required for Customs Valuation to determine duty foregone when it is used as evidence of the transaction. Alternatively, an HSS is not universally mandatory for SEZ-origin imports and is principally needed where a merchant sources on behalf of the SEZ or where the sale structure is used to claim SEZ import benefits; otherwise standard import documentation may suffice. en-us Fri, 22 Jun 2018 16:39:36 +0530 Thu, 23 Jan 2025 15:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113890 A High Sea Sales Agreement may be required for Customs Valuation to determine duty foregone when it is used as evidence of the transaction. Alternatively, an HSS is not universally mandatory for SEZ-origin imports and is principally needed where a merchant sources on behalf of the SEZ or where the sale structure is used to claim SEZ import benefits; otherwise standard import documentation may suffice. Discussion-Forum Customs Fri, 22 Jun 2018 16:39:36 +0530 https://www.taxtmi.com/forum/issue?id=113890