Section 12 in The Special Economic Zones (Customs Procedures) Regulations, 2003
12. Transfer of goods from one zone unit to another zone unit in the same zone or different zone.
- A zone unit may procure [goods including capital goods or manufactured goods] [Substituted by Notification No. G.S.R. 306(E) dated 11.5.2004 (w.e.f. 22.7.2003)] from another zone unit located in the same zone or in another zone, subject to following conditions, namely:-(i)the receiving zone unit shall file bill of entry for home consumption in quintuplicate giving therein, complete description, model, make, specifications, purpose of import of goods, nature of goods such as capital goods, raw materials, spares, consumables, alongwith a invoice, packing list with the customs authorities in the zone, having jurisdiction over such unit;(ii)on the basis of such assessed bill of entry, the goods shall be allowed to be removed or transferred to the receiving zone unit under transshipment permit;(iii)there shall be no requirement to file any additional documents for the purpose of transshipment of goods and the transshipment permission shall be stamped on the bill of entry itself;(iv)the supplying zone unit shall submit the re-warehousing certificate to the proper officer having jurisdiction over the such supplying unit within a period of forty five days, failing which the jurisdictional proper officer of the supplying zone unit shall write to the jurisdictional proper officer of the receiving zone unit for demand of duty from the receiving zone unit;(v)Notwithstanding anything contained in clause (1), in case where supplying and receiving zone units are located in the same zone, the movement of goods including raw materials shall be allowed subject to maintenance of accounts by both receiving and supplying zone unit and no bill of entry shall be required to be filed with the customs authorities in the zone.
