One time waiver of Customs Duty as well as inspection requirement in case of de-bnding of It/ITES units in SEZs and exemption on filling of BOE for goods sold by IT/ITES SEZ unit which were initially procured on payment of duty and not used for authorised operations.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Industry Department of Commerce SEZ Division Udyog Bhavan, New Delhi Dated 5th February, 2021 To, All Development Commissioners Special Economic Zones Subject: One time waiver of Custom Duty as well as inspection requirement in case of debonding of IT/ ITeS units in SEZs and exemption on filing of BOE for goods sold by IT/lTeS SEZ unit which were initially procured on payment of duty and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o significant operational and administrative burden for the units. Considering the short shelf life and high depreciation value for IT assets, we suggest that government should consider one - time waiver of custom duty and inspection requirement on such IT assets, to expedite the process of surrendering SEZ benefits As part of exiting from SEZ scheme under rule 74 of SEZ Rules, physical inspecti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... with nil duty even for DTA sale of goods as such which were initially procured on payment of applicable duties and not used for authorised operations. Instructions may be issued to the effect that filing of BOE is not required for goods sold by SEZ unit which were initially procured on payment of duty and not used for authorised operations. If an IT/ITES SEZ Units procured good from DTA and supp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X