https://www.taxtmi.com/article/detailed?id=13737 Importing goods into a Free Trade Warehousing Zone defers customs duty and IGST until removal; sales to the Domestic Tariff Area are treated as imports with the buyer liable for customs duty, while foreign suppliers from FTWZs typically need no GST registration. Movements between FTWZs and SEZs and re-exports from FTWZs are exempt from customs duty and GST and require foreign currency payments. Transfers from DTA to FTWZ for export are treated as zero-rated supplies, allowing DTA suppliers to claim GST refunds, duty drawback and export incentives. en-us Fri, 07 Mar 2025 08:43:52 +0530 Fri, 07 Mar 2025 08:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13737 Importing goods into a Free Trade Warehousing Zone defers customs duty and IGST until removal; sales to the Domestic Tariff Area are treated as imports with the buyer liable for customs duty, while foreign suppliers from FTWZs typically need no GST registration. Movements between FTWZs and SEZs and re-exports from FTWZs are exempt from customs duty and GST and require foreign currency payments. Transfers from DTA to FTWZ for export are treated as zero-rated supplies, allowing DTA suppliers to claim GST refunds, duty drawback and export incentives. Articles Customs - Import - Export - SEZ Fri, 07 Mar 2025 08:43:52 +0530 https://www.taxtmi.com/article/detailed?id=13737