TMI BlogSpecial Economic Zone – procedure governing operation of unitsX X X X Extracts X X X X X X X X Extracts X X X X ..... DTA will be treated as imported goods. It may be seen from paragraph 9.30 of the EXIM Policy that in any SEZ, goods ma;y be imported/procured from DTA duty free for the purpose of manufacture of goods and services, production, processing, assembling, trading, repair, reconditioning, re-engineering, packaging or in connection therewith and export thereof. The notifications referred to above have been issued to implement the above Policy Provisions. It may be seen that the duty-fee import facility is not applicable to prohibited goods under the EXIM Policy. The details of other sailent features of the scheme are given below:- Import and Export : 3.1 The SEZ units may import and export through port, airport, land customs station, ICD. CFS, courier mode (other than valuables) and post parcel. The software development units may import and export through date communication and telecommunication links. So far a exports through date communication and telecommunication links is concerned, the procedure and practice being followed in case of EPZ/STP units may be adopted for SEZ units. As for imports of software through above modes, the units may be asked to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the job worker’s premises for export directly, provided the jobworker is registered with Central Excise and the procedure as applicable to the EPZ is followed. In such cases, the bond will be discharged after the proof of export is produced. Scrap/waste/remnants/rejects generated at the jobworker’s premises may be cleared there from on payment of applicable customs duty or returned to the SEZ unit. 4.2 The Assistant Commissioner/Deputy Commissioner of Customs may also permit removal of moulds, jigs, tool, fixtures, tackles, instruments, hangers, patterns and drawings to the premises of the sub-contractors subject to the condition that such goods are brought back to the unit on completion of the job work within the stipulated period specified in this behal f. Temporaty removal of goods into the DTA : 5. Goods may be taken outside the Zone into the DTA temporarily without payment of duty for the purpose of test, repairs, replacement, calibration, refining, processing, display or any other process necessary for manufacture of final product and return there of within the period specified in this regard.Fior this purpose, the unit shall exucute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale proceeds within 45 days from the date of departure through normal banking channel; export of branded jewellery for display and sale in the permitted shops set-up abroad, or in the showroom of their distributors or agents provided that items not sold abroad within 180 days, shall be re-imported within next 45 days; gem and jewellery units to remove parts and tools of machine temporarily without payment of duty for the purpose of repaif and return thereof. Gem and jewellery manufactured in the SEZ to be taken out to the retail outlets or showrooms set up in the departure lounge at international airports for sale to a tourist, as defined in the Baggage Rules, 1984, leaving India. Gem and jewellery manufactured in the SEZ to be sold to a foreign bound passenger and to be transferred to the retail outlets or showrooms set up in the departure lounge or Customs warehouse at international airports for being handed over to the said passenger for the purpose of export. The procedure and practice being followed in case of EPZ units may ve adopted while allowing clearance of items mentioned at (I) to (vi) above. 9. In case of gem and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cured under the notifications and used for the purpose of manufacture of such finished goods, which would have been paid but for the examption under the said notifications, shall be payable at the time of clearance of such finished goods.It may be lknoted that the goods which have been imported for repairing, reconditioning or re-engineering and export thereof, shall not be allowed to be cleared in the DTA. Further, the goods imported as scrap, waste and remnants shall not be allowed to be sold in DTA as such. Sale of the goods in DTA is, however, subject to thecondition that the unit has achieved the NFEP, annually and cumulatively, as specified in the Policy., 12.2 The DTA Clearance referred to in paragraph 12.1 above shall not be available to the trading units. However, the trading units in the SEZ may be allowed to clear the imported/indigenously procured goods in the DTA without payment of duty to other SEZ/EOU/EPZ/EHTP/STP units. Further, they may be allowed to clear the said goods without payment of duty, if such clearance is against Advance Licences or special duty free entitlements . Disposal of obsolete goods : 13. The units may be allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s gem and jewellery, computer hardware, a monthly statement shall be submitted as prescribed in Appendix 16H to the Development Commissioner and the Custom s. Penal action in case of default : 16. The Commissioner of Customs may kindly ensure that the Customs officials posted in Sezs do not visit the units for verification of records or even otherwise in routine. However, in case of specific information/intelligence which, prima facie, show that there is fraud, collusion, mis-declaration, suppression of information etc. having a bearing on the export performance of the unit or where there is specific information regarding clandestine/unauthorised removal of goods into DTA etc., the Customs officials may visit the units for verification of records, goods etc., so as to initiate proceedings undr Custom Act, 1962. The Assistant Commissioner/Deputy Commissioner may keep a watch on the export performance of the unit and in the event of non achievement of NFEP/specified turnover (in case of trading units) within the stipulated period, action may be taken against the units for recovery of the duty and interest along with penalty. Condition 4 of notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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