https://www.taxtmi.com/forum/issue?id=120639 Import of raw materials into a notified SEZ like Mundra is duty-free where an approved SEZ unit imports for authorised operations and complies with Rule 27, required accounting and export/NFE obligations. Duty-free status is conditional on exclusive use for authorised SEZ activities and export; removals to the Domestic Tariff Area attract customs duty, GST and other levies. Non-compliance leads to duty recovery, interest and penalties. Advance Authorisation schemes are generally unnecessary for SEZ imports except in transactions involving supply to DTA manufacturers who export final goods. en-us Mon, 08 Dec 2025 10:01:26 +0530 Mon, 15 Dec 2025 17:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120639 Import of raw materials into a notified SEZ like Mundra is duty-free where an approved SEZ unit imports for authorised operations and complies with Rule 27, required accounting and export/NFE obligations. Duty-free status is conditional on exclusive use for authorised SEZ activities and export; removals to the Domestic Tariff Area attract customs duty, GST and other levies. Non-compliance leads to duty recovery, interest and penalties. Advance Authorisation schemes are generally unnecessary for SEZ imports except in transactions involving supply to DTA manufacturers who export final goods. Discussion-Forum Customs Mon, 08 Dec 2025 10:01:26 +0530 https://www.taxtmi.com/forum/issue?id=120639