Customs Regulation, 2007

Rule 18: Arrangement for the sale of goods and the refund of the  customs duty on such goods sold to the industry located in the Special Economic Zone

1.    On the prior approval of the Department, if the importer sales imported goods to the industry located in the Special Economic Zone, such importer , in case of payment of  customs duty  at the time of  import, should apply at the customs office  for the refund of the customs duty within sixty days of the date of import along with the attachment of the  following  documents:

Requirement Documents

a) Invoice, Customs declaration form and cash receipt at the time of import;

b) Sales Agreement between the purchaser industry and the seller importer;

c) Receipt of sales of goods

d) Certified copy of the ledger for the purchase of goods by the purchasing industry;

e) Documents relating to the payment for the purchase by the purchasing industry; and

f) Bank Guarantee issued in favour of the customs office equivalent to the customs duty on behalf of the purchasing industry or the sales importer.