Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Discussions Forum
Home Forum Customs - Import - Export - Customs - SEZ This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

Re-Export to SEZ, Customs - Import - Export - Customs - SEZ

Issue Id: - 116275
Dated: 6-5-2020
By:- Shekhar Poojary
Re-Export to SEZ

  • Contents

Dear All,

Is Drawback under Section 74 will be applicable for supplies of imported goods to SEZ?

Post Reply

Posts / Replies

Showing Replies 1 to 6 of 6 Records

1 Dated: 6-5-2020
By:- YAGAY andSUN

If you file Bill of Export and get it approved from Development commissioner before sending the goods to SEZ and payment is received in freely convertible currency, then, AIR DBK can be availed.


2 Dated: 7-5-2020
By:- DR.MARIAPPAN GOVINDARAJAN

I endorse the views of Yagay.


3 Dated: 8-5-2020
By:- Spudarjunan S

In addition to the suggestion of Shri.Yagay and Sun ji, you may aslo need to get a disclaimer certificate from the SEZ unit that drawback has not been claimed/availed of on the goods by the SEZ unit or the Developer.


4 Dated: 8-5-2020
By:- ASHOK PATRA

I think instead of AIR DBK, 98% of Custom duty paid will be granted.


5 Dated: 8-5-2020
By:- YAGAY andSUN

AIR Duty Drawback also come under Section 74 of the Customs Act, 1962. This 98% is now reduced to 95%.


6 Dated: 8-5-2020
By:- YAGAY andSUN

Please refer Notification No. 27/2006-Customs dtd.14h March, 2006

https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=5868


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||