Wanted to know which shipping document should a service providing unit in SEZ like port or CFS service, file with SEZ customs for empty or loaded container?
A goods manufacturing unit files Bill of Entry or Shipping Bill or Bill of Export.
22 August 2016
Dear Saxena,SEZ area is considered essentially a foreign territory for the purpose of trade operations,duties and tariffs. Supply from DTA to SEZ is physical export. Hence shipping bill needs to be filed. Similarly supply from SEZ to DTA is import and accordingly bill of entry has to be filed.
CAclubindia
