https://www.taxtmi.com/forum/issue?id=118293 Supplies from a Section 65 MOOWR unit to an SEZ are treated as exports and not subject to basic customs duty, being zero-rated. Clearance for home consumption attracts basic customs duty. Supplies to an EOU may be treated as home-consumption clearances (liable to basic customs duty and GST), though administrative guidance and the scheme's export intent create a gray area if the EOU subsequently exports. Transfers between bonded/Section 65 units under transfer bond do not attract customs duty. en-us Sun, 18 Dec 2022 19:42:49 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118293 Supplies from a Section 65 MOOWR unit to an SEZ are treated as exports and not subject to basic customs duty, being zero-rated. Clearance for home consumption attracts basic customs duty. Supplies to an EOU may be treated as home-consumption clearances (liable to basic customs duty and GST), though administrative guidance and the scheme's export intent create a gray area if the EOU subsequently exports. Transfers between bonded/Section 65 units under transfer bond do not attract customs duty. Discussion-Forum Customs Sun, 18 Dec 2022 19:42:49 +0530 https://www.taxtmi.com/forum/issue?id=118293