TaxTMI 
TaxTMI 
TaxTMI 
Can I deemed export under advance authorisation?
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....an I deemed export under advance authorisation?<br> Query (Issue) Started By: - Dinesh kumar Dated:- 15-10-2025 Last Reply Date:- 17-10-2025 Customs - Exim - SEZ<br>Got 5 Replies<br>Customs<br>I took advance authorisation under custom Notifications 21/2023 (for physical export) and without pre-import, I exported to SEZ on fulfilment of export obligation against the license. now can I import....
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.... under this licenses ? Reply By KALLESHAMURTHY MURTHY K.N.: The Reply: Sir, An Advance Authorisation is issued with an "Actual User" condition. This means the imported materials cannot be transferred or sold to another party and must be used by the license holder to manufacture the export product. The import of inputs is allowed without payment of duties, including Integrated....
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.... Tax (IGST) and Compensation Cess. The above submission is for educational purposes only. Reply By KASTURI SETHI: The Reply: Dear Querist, You have mentioned the words, "Deemed Export" in the Heading of your query. Supply to SEZ is NOT deemed export. It is zero rated supply. Reply By KALLESHAMURTHY MURTHY K.N.: The Reply: Dear Sir, The query mentioned in the heading is ‘deemed export ....
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..... But in the details of the query, it is enquired about the import. In case of export to SEZ Sector, under the GST law, supplies from the domestic area to a Special Economic Zone (SEZ) units are treated as zero-rated supplies, not as "deemed exports" as Kasturi Sethi Ji has clarified in Point No. (2). However, you have stated that supplies were made to SEZ units. Reply By Shilpi Jain: The Rep....
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....ly: The querist is asking in the context of FTP and customs and not GST. As per para 4.05(c)(i) of FTP, Advance authorisation for physical exports includes supplies to SEZ as well. Pre-import condition would mean that the inputs be physically incorporated in the export product. Since your license is not having pre-import condition you can import subsequently though actual user condition has to....
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.... be fulfilled. Reply By Shilpi Jain: The Reply: Para 4.16 of FTP is relevant "i. Advance Authorisation and / or material imported under Advance Authorisation shall be subject to 'Actual User' condition. The same shall not be transferable even after completion of export obligation. However, Authorisation holder will have option to dispose of product manufactured out of duty free input once expor....
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....t obligation is completed."<br> Discussion Forum - Knowledge Sharing ....