One time waiver of Customs Duty as well as inspection requirement in case of de-bnding of It/ITES units in SEZs and exemption on filling of BOE for goods sold by IT/ITES SEZ unit which were initially procured on payment of duty and not used for authorised operations.

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....05 Government of India Ministry of Commerce & Industry Department of Commerce SEZ Division Udyog Bhavan, New Delhi Dated 5th February, 2021 To, All Development Commissioners Special Economic Zones Subject: One time waiver of Custom Duty as well as inspection requirement in case of debonding of IT/ ITeS units in SEZs and exemption on filing of BOE for goods sold ....

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....y- free assets, the requirement of physical inspection of duty - free assets would lead to significant operational and administrative burden for the units. Considering the short shelf life and high depreciation value for IT assets, we suggest that government should consider one - time waiver of custom duty and inspection requirement on such IT assets, to expedite the process of surrendering SEZ....

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....) of SEZ Rules, 2006. However, AO / SO are insisting to file bill of entry for home consumption with nil duty even for DTA sale of goods as such which were initially procured on payment of applicable duties and not used for authorised operations. Instructions may be issued to the effect that filing of BOE is not required for goods sold by SEZ unit which were initially procured on payment of ....