It has been observed that divergent procedures are being followed at different Special Economic Zones (SEZs) in the matter of clearance of goods into Domestic Tariff Area (DTA). All Authorized Officers are to ensure that statutory procedures are followed uniformly as provided under the SEZ Act, 2005 and SEZ Rules, 2006. In the past, authorized officers have been cautioned to pay special attention to removals from an SEZ into the DTA; sufficient safeguards exist to ensure that export cargo are not likely to be diverted and goods will not brought into the SEZ with mala fide intentions if there is adequate control over the removals into the DTA.
2. To ensure uniformity and in conformity with the above premise, the procedure hereunder is prescribed for clearance of goods into Domestic Tariff Area as per section 30 of the Special Economic Zones Act, 2005 by units set up in an Special Economic Zone:
a) Bills of Entry for home consumption shall, as far as possible, be filed in the forenoon of working days so that sufficient time is available for compliance with statutory requirements. DTA clearance shall not be permitted after regular office hours and on holidays including Sundays.
b) The DTA buyer shall file a Bill of Entry for home consumption in quadruplicate as prescribed in Customs Regulations with, inter alia, complete description of the goods being cleared and the relevant ITC code with the Authorized Officer with corresponding invoice and packing list. A Bill of Entry for home consumption may also be filed by the SEZ unit on the basis of an authorization from the DTA buyer.
c) The Bill of Entry shall be assessed by the Authorized Officer by verification of the classification and appraising the value of the goods in terms of the Customs Valuation Rules. The duty leviable shall be legibly recorded in all copies of the Bill of Entry.
d) The assessed Bill of Entry shall be handed over to the person who filed the same along with TR-6 Challan for payment of Customs duty. The number of the duly stamped Challan will be entered in all the copies of the Bill of Entry after payment of duty.
e) The goods shall thereafter be examined by the Authorized Officer with respect to the description, quantity, marks and all other relevant particulars given in the Bill of Entry, invoice and packing list. Necessary check of weight shall also be carried if the price is quoted in terms of weight.
f) The examination of the goods shall be carried out at a place within the SEZ convenient for the Authorized Officer. Details of verification should be entered in the original and duplicate copy of Bill of Entry by the Authorized Officer.
g) After examination, the packages containing the goods shall be sealed in the presence of the Authorized Officer and the description of the seal entered in the duplicate and triplicate copies of Bill of Entry following which the Bill of Entry shall be endorsed with ‘out of Customs charge’ order by the Authorized Officer on the second and third copy. Original and duplicate copy of the Bills of Entry shall be detached and retained by the Authorised Officer
h) The gate pass issued by the unit clearing into the DTA shall be in duplicate and one copy shall be retained at the gate. The description of the seal shall be entered in all copies of the gate pass. The security personnel accepting the gate pass shall verify that the seal is intact before allowing the same to be taken out of the SEZ. Should there be any doubt about the integrity of the seal, security personnel shall inform Authorized Officer. Any failure on the part of the security personnel to do so shall render them liable to action under the Customs Act, 1962 for abetment in smuggling of goods.
3. The above guidelines are not intended to restrict DTA clearance but to streamline the procedures and to ensure compliance with the statutory provisions of SEZ Act, 2005 and SEZ Rules, 2006.This instruction shall come into force with immediate effect. Any difficulty in compliance may be brought to the notice of the undersigned.
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