TaxTMI 
TaxTMI 
Raw Material Import without duty in SEZ.
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....aw Material Import without duty in SEZ.<br> Query (Issue) Started By: - JIGNESH SITAPARA Dated:- 8-12-2025 Last Reply Date:- 15-12-2025 Customs - Exim - SEZ<br>Got 5 Replies<br>Customs<br>Dear Experts, My client wish to Import from China to Mundra (SEZ) port without any duty. And same raw material will assemble and export to another. Can he do it ?? Please help me. Reply By YAGAY andSUN: The Rep....
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....ly: An SEZ unit duly approved under the SEZ Act, 2005 and the SEZ Rules, 2006 is legally permitted to import raw materials, components, consumables, and capital goods into a notified Special Economic Zone such as Mundra SEZ without payment of customs duty, IGST, or any other taxes, provided such imports are for "authorised operations" as defined in the Letter of Approval (LOA). SEZs are treated a....
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....s being outside the customs territory of India for the purpose of import of goods, and therefore duty-free procurement is valid so long as the unit complies with Rule 27 and maintains prescribed accounts of receipt, consumption, processing and export of goods. The SEZ unit must also fulfil export/NFE obligations where applicable and follow all conditions imposed by the Development Commissioner and....
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.... Customs authorities. However, duty-free benefits are contingent on the imported goods being used exclusively for authorised SEZ operations and for production meant for export. Any removal of finished or semi-finished goods into the Domestic Tariff Area (DTA) triggers applicable customs duties, GST, and other levies as if the goods were imported into India. The unit must therefore ensure strict a....
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....dherence to SEZ accounting, documentation, and reporting requirements, including Bills of Entry for SEZ import, stock registers, consumption records, and proof of export. Non-compliance, diversion, or unauthorised use of duty-free materials will render the unit liable to duty recovery, interest, and penalties under the SEZ Act, Customs Act, and allied laws. Reply By JIGNESH SITAPARA: The Reply: ....
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....Thanks your so much. Reply By JIGNESH SITAPARA: The Reply: Sir, as per your reply, Now no need any advance license like ADVANCE AUTHORISATION (DGFT) ? Am I Right ??? Reply By Shilpi Jain: The Reply: If the goods are imported by SEZ and are not cleared for home consumption but later exported, no tax liability. No requirement of any other benefit schemes like AA. Reply By YAGAY andSUN: The Re....
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....ply: In addition to above reply, in case you import goods for supply to a DTA Manufacture who in turn export the goods, then you may import such RM/Goods for making final goods which will be used by the DTA Manufacturer for exporting the final goods/Capital Goods out of India, then in such scenarios you may use AA, Otherwise not.<br> Discussion Forum - Knowledge Sharing ....