One time waiver of Customs Duty as well as inspection requirement in case of de-bnding of It/ITES units in SEZs and exemption on filling of BOE for goods sold by IT/ITES SEZ unit which were initially procured on payment of duty and not used for authorised operations. https://www.taxtmi.com/circulars?id=64671 Exiting IT/ITES SEZ units may opt to pay applicable customs duty without physical inspection of duty free goods if they furnish all relevant import and related documents to establish identity; this simplifies de bonding. For goods procured on payment of duty and supplied back to the domestic market after being procured from the domestic tariff area, movement may be on invoice only and filing of a Bill of Entry is not required. However, goods imported into the SEZ on payment of duty and later cleared into the domestic tariff area are treated as imports into the domestic tariff area and require a Bill of Entry. en-us Fri, 05 Feb 2021 00:00:00 +0530 Mon, 08 Feb 2021 11:16:00 +0530 TaxTMI RSS Generator One time waiver of Customs Duty as well as inspection requirement in case of de-bnding of It/ITES units in SEZs and exemption on filling of BOE for goods sold by IT/ITES SEZ unit which were initially procured on payment of duty and not used for authorised operations. https://www.taxtmi.com/circulars?id=64671 Exiting IT/ITES SEZ units may opt to pay applicable customs duty without physical inspection of duty free goods if they furnish all relevant import and related documents to establish identity; this simplifies de bonding. For goods procured on payment of duty and supplied back to the domestic market after being procured from the domestic tariff area, movement may be on invoice only and filing of a Bill of Entry is not required. However, goods imported into the SEZ on payment of duty and later cleared into the domestic tariff area are treated as imports into the domestic tariff area and require a Bill of Entry. Circulars SEZ Fri, 05 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64671