Transfer of Goods from SEZ Implications

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....ransfer of Goods from SEZ Implications<br> Query (Issue) Started By: - Abhijeet Mane Dated:- 16-3-2023 Last Reply Date:- 18-3-2023 Customs - Exim - SEZ<br>Got 1 Reply<br>Customs<br>Dear Sir/Madam, I ....

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....have the following queries: 1) SEZ Unit want to export the capital goods to outside India- the same was imported for authorised operation and now want to export please answer implication as under; (....

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....a) If positive NFE is maintained by the unit (b) if positive NFE is not maintained (c) Export at the time of exit from SEZ 2) SEZ want to transfer the assets/goods to a warehouse setup under the MO....

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....OWR scheme 3) SEZ want to transfer the Capital Goods under a new EPCG scheme- whether it is permitted? what are the implication on such transfer? Since EPCG cannot be claimed for second hand goods wh....

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....ether the capital goods can be considered as second hand and cannot be transfer? Please guide with legal backing Reply By Shilpi Jain: The Reply: SEZ selling the capital goods to a MOOWR unit will ....

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....not be liable to customs/IGST as it is like a bond to bond transfer.<br> Discussion Forum - Knowledge Sharing ....