https://www.taxtmi.com/circulars?id=70134 Facilitates system-enabled movement of goods between SEZ locations and custom bonded warehouses by prescribing the filing, assessment and ledger-debit/credit mechanism. For SEZ to warehouse movement, the DTA entity or SEZ unit files the Bill of Entry with the relevant importer type, warehouse code and bond details, without IGM details or duty payment. For warehouse to SEZ movement, the SEZ unit files a 'Z' type Bill of Entry, followed by assessment, bond debit, goods registration and out-of-charge after the relevant Ex Bond shipping bill and arrival formalities. en-us Fri, 15 May 2026 00:00:00 +0530 Tue, 26 May 2026 11:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70134 Facilitates system-enabled movement of goods between SEZ locations and custom bonded warehouses by prescribing the filing, assessment and ledger-debit/credit mechanism. For SEZ to warehouse movement, the DTA entity or SEZ unit files the Bill of Entry with the relevant importer type, warehouse code and bond details, without IGM details or duty payment. For warehouse to SEZ movement, the SEZ unit files a 'Z' type Bill of Entry, followed by assessment, bond debit, goods registration and out-of-charge after the relevant Ex Bond shipping bill and arrival formalities. Circulars Customs Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70134