TMI - Tax Management India. Com
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

Transfer of Goods from SEZ Implications, Customs - Import - Export - Customs - SEZ

Issue Id: - 118424
Dated: 16-3-2023
By:- Abhijeet Mane
Transfer of Goods from SEZ Implications

  • Contents

Dear Sir/Madam,

I have the following queries:

1) SEZ Unit want to export the capital goods to outside India- the same was imported for authorised operation and now want to export please answer implication as under;

(a) If positive NFE is maintained by the unit

(b) if positive NFE is not maintained

(c) Export at the time of exit from SEZ

2) SEZ want to transfer the assets/goods to a warehouse setup under the MOOWR scheme

3) SEZ want to transfer the Capital Goods under a new EPCG scheme- whether it is permitted? what are the implication on such transfer? Since EPCG cannot be claimed for second hand goods whether the capital goods can be considered as second hand and cannot be transfer?

Please guide with legal backing

Post Reply

Posts / Replies

Showing Replies 1 to 1 of 1 Records

1 Dated: 18-3-2023
By:- Shilpi Jain

SEZ selling the capital goods to a MOOWR unit will not be liable to customs/IGST as it is like a bond to bond transfer.


Post Reply