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Drawback on supplies made to SEZs - CBEC's Customs Manual 2023 - Customs

Extract

..... 17. Drawback on supplies made to SEZs: 17.1 Section 26(d) of the SEZ Act provides that every Developer and entrepreneur is entitled to Drawback of duties on goods brought from the DT A into an SEZ. The triplicate copy of the assessed Bill of Export is to be treated as the Drawback claim and processed in the Customs section (Specified Officer) of the Special Economic Zone. Dy./Asstt. Commissioner of Customs posted on deputation at the SEZ being the Dy./ Asstt. Commissioner of Customs at the Custo .....

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Drawback on supplies made to SEZs - CBEC s Customs Manual 2023 - Customs

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