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Applicability of export duty on sales made by SEZ unit, Customs - Import - Export - Customs - SEZ

Issue Id: - 117980
Dated: 3-6-2022
Applicability of export duty on sales made by SEZ unit

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Dear All,

I wanted to understand if export duties under Customs Act 1961 will be applicable if the notified products are sold from an SEZ unit?

Unlike DTA sales to SEZ unit where Rule 27 provides for levy of export duty, is there any specific provision for levy of export duty on export sales

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Showing Replies 1 to 3 of 3 Records

1 Dated: 5-6-2022
By:- Shilpi Jain

Recently there was Trade Notice No.1/2022 dated 3.6.22 - export duty will be liable.

Also refer section 2(m)(ii) of SEZ Act with Rule 27(1) of Rules

2 Dated: 6-6-2022

Thanks for clarifying.

Export duty on DTA sales to SEZ is fine, but what about export duty on SEZ sales to foreign countries.

Will section 26(1)(b) be considered for not levying export duties on final products sold by a SEZ unit to let say an australian customer

3 Dated: 8-6-2022
By:- Ravinesh Sinha

Export duty on specified goods is payable if unit of SEZ export out of country .


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