Removal Goods for Repairs, Testing etc. from SEZ to DTA Allowed on Self Attestation Basis
[SEZ Instruction No. 84 dated 16th April 2015]
Subject: Simplification of SEZ Rules- Inter Unit Transfers.
With reference to above cited subject, I am directed to refer to provision laid·down under Rule 50 of SEZ Rules, 2006 which allows units to transfer goods to DTA or abroad for repair, replacement, testing, calibration, quality testing and research and development purposes under intimation to the Specified Officer, on maintenance of records for movement of such goods, or to any recognized laboratory or institution on giving an undertaking to the authorized officer for the return of such goods.
2. With a view to promote the ease of doing business further, it is advised that SEZ Units are now allowed to remove goods for repair, replacement, testing, calibration, quality testing and research and development purposes also on self-attestation basis under intimation to the Specified Officer and on giving an undertaking to the Authorised Officer for return of such goods. A record of these will be maintained by the unit as per SEZ Rules.
3. This will take immediate effect.