Import and procurement - CBEC's Customs Manual 2023 - Customs

..... 8. Import and procurement: 8.1 A SEZ unit or Developer/co-developer may import or- procure from the Domestic Tariff Area without payment of duty, taxes or cess or procure from Domestic Tariff Area after availing export entitlements or procure from other Units in the same or other Special Economic Zone or from Export Oriented Unit or Software Technology Park unit or Electronic Hardware Technology Park unit or Bio-technology Park unit, various types of goods, including capital goods (new or second .....

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Import and procurement - CBEC s Customs Manual 2023 - Customs

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..... t without any availment of export entitlement, shall be allowed admission into SEZ on the basis of documents referred to in above rule. (ii) The goods procured by a unit or developer under claim of export entitlement shall be allowed admission into SEZ on the basis of documents referred above and a bill of export filed by the supplier or on his behalf by the unit or developer which is assessed by authorized officer before arrival of the goods. A copy of the documents referred to above rule or co .....

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Import and procurement - CBEC s Customs Manual 2023 - Customs

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