Excise duty equal to custom duty in case of movement from sez to dta

This query is : Resolved

Mohd Mukim (Querist)
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12 December 2013 Hi Sir, Would request to kindly make me understand the logic behind imposing the excise duty equal to import duty in case of goods cleared from SEZ to DTA assuming it as deemed import.

akash sharma

akash sharma (Expert)
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12 December 2013 1. when you import any goods or services for consumption in SEZ then government does not charge you any custom duty on assumption that this SEZ will re-export same after more work on it.
2. When SEZ instead of re-export, transfer the goods to DTA it escapes Improt duty that would have been charged at first place if there was no sham transfer of SEZ in between.

Therefore government see such arrangement as deemed import to stop such duty avoidance

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Excise duty equal to custom duty in case of movement from sez to dta

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