TaxTMI 
TaxTMI 
Procedure for Import
X X X X Extracts X X X X
X X X X Extracts X X X X
....erein, description with specially stamped endorsement as "Special Economic Zone Cargo" along with Bill of Lading or Airway Bill and invoice and packing list with the Authorized Officer who shall register and assign a running annual serial number and assess the Bill of Entry, on the basis of transaction value, which shall not require any counter signature of the Specified Officer: Provided that where the Bill of Entry is not assessed on the date of filing itself, the goods shall be allowed to be transferred to Special Economic Zone Importer on the basis of the registered Bill of Entry, if an endorsement to this effect has been made by the Authorized Officer: Provided further that where the goods including Capital Goods are ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Zone gate of entry; (f) on arrival of goods in less than container load cargo, verification of marks and numbers shall be carried out at random by the authorized officer at the Special Economic Zone gate of entry: Provided that where verification of marks and numbers of less than container load cargo cannot be undertaken at Special Economic Zone gate of entry, the goods shall be allowed to be taken directly to the premises of the Special Economic Zone Importer or to the premises of the custodian, as the case may be, and verification undertaken there; (g) the Special Economic Zone importer shall submit fifth copy of Bill of Entry bearing endorsement of the authorized officer that the goods have been received in Spe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....be transshipped to Special Economic Zone Importer under transshipment procedure: Provided that no separate documents or transshipment bond shall be required to be filed and the transshipment permission shall be stamped on the fifth copy of the Bill of Entry: Provided further that if the Special Economic Zone Importer is not able to get the courier parcels duty free, the duty paid by the said Importer on such eligible goods shall be refunded by the Specified Officer as if the imported goods have been exported to the Special Economic Zone and such refund shall be in accordance with the provisions of section 74 of the Customs Act, 1962. (3) The procedure for delivery through the Port, Inland Container Depot, Custodian'....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of handing over of the goods to the Special Economic Zone Importer. (4) Procedure for Import by Post.- where goods are imported by post, the Special Economic Zone Importer shall follow the procedure specified in sub-rule (2) and shall file the Bill of Entry with the authorized officer with clear marking as "Postal Imports" and subject to following conditions, namely:- (i) the post-office registration number as indicated in the intimation letter issued by the post office shall be taken as the import general manifest and item number of the Bill of Entry; (ii) the copy of intimation letter received from the post office shall be pasted on the reverse side of the original Bill of Entry; (iii) where Special Economic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....essment of Bill of Entry, original Bill of Entry shall be retained by the authorized officer and the remaining copies shall be handed over to the authorized representative of the Unit for presenting at the airport detention counter where goods shall be allowed clearance after receiving the original detention receipt along with the authorization from the Unit, by making entries in the warehouse register and detention receipt register; (vi) after release, the goods shall either be moved to the Unit under the Customs escort or shall be delivered to the Custodian or authorized representative of the Unit after sealing; (vii) the goods shall be allowed to be taken to the Unit after verification of marks and number of packages by....