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Payment of Customs duty on export of goods. - Supplying goods, or providing services, from Domestic Tariff Area to a SEZ Unit

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..... No. 28/2022- Customs dated 21.05.2022 Notification No. 29/2022- Customs dated 21.05.2022 . The said Notifications have amended/imposed Customs duty on export of certain items w.e.f. 22.05.2022. In this regard certain queries/ representations have been received from members of trade regarding applicability of export duty on good procured by SEZ units from DTA. 2. In this regard it is inform .....

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..... ents and self-assessment of duty on SEZ Online b) After processing of the Bill of Export by AO, duty liability shall be discharged c) For entry of the goods inside the zone, the unit is required to present a copy of assessed Bill of Export along with proof of duty payment before the Gate officer 4. Bill of Export may be filed and the applicable duty may be paid in advance to avoid any del .....

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