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Bill of entry for home consumption

Rushabh (account executive) (32 Points)

22 March 2017

Sir

We registered in excise as dealer , we got the agency of One company which is situated in SEZ , the company issue BOE as for Home consumption, we are not pay duty, duty paid by Company

My query is Shall we consider as Importer ?

Or as First stage Dealer ??

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2 Replies

sivaram (Asst Mgr-Taxation) (6918 Points)
Replied 22 March 2017

any supplies made to SEZ is considered as Imports and any supplies made by SEZ will be considered as exports wait for other experts to respond on the same

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Rakshit (practising) (338 Points)
Replied 28 March 2017

As per SEZ Act read with SEZ Rules, any goods cleared to SEZ or procured from SEZ shall be deemed as export or import respectively. That is why ARE1 Form are used for clearing goods to SEX and Form Bill of Entry is used for procuring goods from SEZ. Accordingly, your are an Importer.