Special
Economic Zones Rules, 2006
Aircraft Procedure of Import or Export or Procurement in GIFT City
·
Aircraft
Import, Export and DTA Sales Procedure in GIFT City
·
Procedure
of import or export or procurement from or supply to Domestic Tariff Area of
aircraft by a Unit in International Financial Services Centre
·
New
Rules 29A Inserted
[MoC
Notification G.S.R. 761(E) dated 03.10.2022]
G.S.R.
761(E).—In exercise of the
powers conferred by section 55 of the Special Economic Zones Act, 2005 (28 of
2005), the Central Government hereby makes the following rules further to amend
the Special Economic Zones Rules, 2006, namely: -
1. (1)
These rules may be called the Special Economic Zones (Fourth Amendment) Rules,
2022.
(2) They
shall come into force on the date of their publication in the Official Gazette.
2. In
the Special Economic Zones Rules, 2006, after rule 29, the following rule shall
be inserted, namely: -
‘29A. Procedure of import or
export or procurement from or supply to Domestic Tariff Area of aircraft by a
Unit in International Financial Services Centre. –
(1) Nothwithstanding anything in rule 29, the Unit based in the
International Financial Services Centre approved by the International Financial
Services Centre Authority, importing aircraft shall follow the procedure as
given below, namely:-
(a) the Unit in the International Financial
Services Centre shall file Bill of Entry for home consumption in quintuplicate
giving therein, description with specially stamped endorsement as
“International Financial Services Centre Cargo” along with invoice and packing
list with the Authorised Officer who shall register
and assign a running annual serial number and assess the Bill of Entry, on the
basis of transaction value, which shall not require any counter signature of
the Specified Officer;
(b) while filing the bill of Entry, the lessor
shall indicate port of discharge or customs landing station as the respective
customs airport or port or landing station where aircraft is expected to be
received first time by the International Financial Services Centre Unit:
Provided
that where the Bill of Entry is not assessed on the date of filing itself, the
goods shall be allowed to be transferred to place designated by the
International Financial Services Centre Unit on the basis of the registered
Bill of Entry if an endorsement to this effect has been made by the Authorised Officer:
Provided
further that, the place designated by the International Financial Services
Centre Unit shall be the customs area or a customs
bonded warehouse within the customs airport where aircraft is expected to be
received first time by the International Financial Services Centre Unit:
Provided
also that where the aircraft is supplied free of cost or on loan or lease
basis, the Bill of Entry shall be filed jointly in the name of the
International Financial Services Centre Unit and the supplier;
(c) assessed Bill of Entry shall be submitted to
the customs officer at the place of import through an e- mail or any other mode
authorised under these rules and the same shall be
treated as permission for transfer of goods to the place designated by the
International Financial Services Centre Unit;
(d) on receipt of assessed Bill of Entry, the
customs officer at the customs airport shall inspect marks and numbers of the
aircraft and conduct examination, if necessary, and forward examination or
inspection report, including the location where the aircraft is stored or
parked, to the Special Economic Zone Customs Authorised
Officer through an e-mail or any other mode authorised
under these rules;
(e) the receipt of the report from customs officer
at the customs airport and verification of the details from the assessed Bill
of Entry by the Authorised Officer at the Gujarat
International Finance Tec- City Special Economic Zone shall be deemed to be the
arrival of such goods to the International Financial Services Centre Unit and
completion of the customs procedure for out of charge of the goods;
(f) the International Financial Services Centre
Unit shall be responsible for ensuring that aircraft imported by the
International Financial Services Centre Unit is under the custody of such
person approved under section 45 of the Customs Act, 1965, for the respective
customs airport or port or landing station.
(2)
In case of procurement of aircraft from Domestic Tariff Area, the
International Financial Services Centre Unit shall follow the procedure as
given below, namely:-
(a) lessors approved as Unit in the International
Financial Services Centre may procure aircraft on purchase or on a lease basis;
(b) for procurement, all Tax Invoice, filing of
Domestic Tariff Area Procurement and other documents prescribed under the Goods
and Services Tax Act, 2019 or the Act or the rules made thereunder, shall be
submitted through SEZ Customs;
Provided
that where the aircraft is supplied on loan or lease basis by a domestic
supplier, documents for Domestic Tariff Area procurement shall be filed jointly
in the name of the International Financial Services Centre Unit and domestic
supplier;
(c) the documents stated in clause (b) shall
indicate port of receipt or landing station as the respective customs airport
or port or landing station where aircraft is expected to be received first time
by the International Financial Services Centre Unit;
(d) for examination and inspection of marks and
numbers of the aircraft, the Authorised Officer shall
communicate to the appropriate customs officer of concerned customs airport
within twenty-four hours of filing of respective documents by the International
Financial Services Centre Unit, through an e-mail or any other authorised mode;
(e) customs officials at the respective customs
airport shall carry out examination or inspection of marks and numbers of such
aircraft and forward examination or inspection report, including the location
where the aircraft is stored or parked, to the Authorised
Officer concerned through an e- mail or any other authorised
mode;
(f) on receipt of the report from customs officer
at the customs airport and verification of the details from the document filed
as per clause (b) by the Authorised Officer at the
International Financial Services Centre Unit shall be deemed to be arrival of
such goods to the International Financial Services Centre Unit and completion
of the customs procedure for out of charge of the goods;
(g) the lessor shall be responsible for ensuring
that aircraft imported by the International Financial Services Centre Unit is
under the custody of such person approved under section 45 of the Customs Act,
1965, for the respective customs airport or port or landing station.
(3)
In case of supply of aircraft on lease or outright basis, or the
International Financial Services Centre Unit based in Special Economic Zone
into India shall follow the procedure given below, namely:-
(a) lessors approved as the International Financial
Services Centre Unit located in Special Economic Zone may supply the aircraft
on lease or outright basis into Domestic Tariff Area;
(b) all Bill of Entry for Domestic Tariff Area sale
and other such documents, as the case may be, prescribed under the Act or the
rules made thereunder shall be submitted through Special Economic Zone online
system by the International Financial Services Centre Unit with the Customs;
(c) the documents stated in clause (b) shall
indicate port of receipt or landing station as the respective customs airport
or port or landing station where aircraft is already stored or parked by the
International Financial Services Centre Unit;
(d) after assessment of Bill of Entry for Domestic
Tariff Area sale, the importer in India shall make payment of duty as
applicable;
(e) for examination and inspection of marks and
numbers of the aircraft, the Authorised Officer shall
communicate to the appropriate customs officer of the customs airport or port
or landing station concerned, as the case may be, within twenty-four hours of
filing of respective documents by the International Financial Services Centre
Unit, through an e-mail or any other mode authorised
under these rules;
(f) customs officials at the respective customs
airport or port or landing station shall carry out examination or inspection of
marks and numbers of such aircraft and forward the examination or inspection
report, including the location where the aircraft is stored or parked, to the Authorised Officer concerned through an e-mail or any other
mode authorised under these rules;
(g) the receipt of the examination or inspection
report from customs officer at the airport or port or landing station and
verification of the details from the assessed Bill of Entry by the Authorised Officer at the Special Economic Zone shall be
deemed to be completion of the customs procedure for out of charge of the goods
into Domestic Tariff Area;
(h) after out of charge of Bill of Entry for
Domestic Tariff Area sale has been completed, the Authorised
Officer shall intimate the customs officials at the respective customs airport
or port or landing station to allow the physical removal of aircraft into
India;
(i) after the removal
of aircraft into Domestic Tariff Area, customs officer at the airport or port
or landing station shall intimate the same to the Authorised
Officer concerned through email or any other mode authorised
under these rules.
(4)
In case of export of aircraft on lease or outright basis, the International
Financial Services Centre Unit based in Special Economic Zone shall follow the
procedure as given below, namely: -
(a) lessors approved as the International Financial
Services Centre Unit located in Special Economic Zone may export the aircraft
on lease or outright basis;
(b) all Shipping Bills and other such documents, as
the case may be, prescribed under the Act or the rules made thereunder, shall
be submitted by the International Financial Services Centre Unit with Customs;
(c) the documents stated in clause (b) shall
indicate port of shipment as the respective customs airport or port or landing
station where the aircraft is already stored or parked by the International
Financial Services Centre Unit;
(d) for examination and inspection of marks and
numbers of the aircraft, the Authorised Officer shall
communicate to the appropriate customs officer of customs airport or port or
landing station concerned, as the case may be, within twenty-four hours of
filing of respective documents by the International Financial Services Centre
Unit, through an e-mail or any other mode authorised
under these rules;
(e) customs officials at the respective customs
airport or port or landing station shall carry out examination or inspection of
marks and numbers of such aircraft and forward examination or inspection
report, including the location where the aircraft is stored or parked, to the Authorised Officer concerned through an e-mail or any other
mode authorised under these rules;
(f) the receipt of the examination or inspection
report from customs officer at the airport or port or landing station and
verification of the details from the submitted Shipping Bill by the Authorised Officer at the Special Economic Zone and completion
of the customs procedure for Let Export Order of the goods shall be deemed to
be the completion of procedure for export of aircraft by the International
Financial Services Centre Unit;
(g) after grant of Let Export Order, the Authorised Officer shall intimate the customs officials at
the respective customs airport or port or landing station to allow the removal
of aircraft outside India physically;
(h) after the aircraft is exported, customs officer
at the airport or port or landing station shall intimate the same to the Authorised Officer concerned through email or any other
mode authorised under these rules’.
[F. No. F-20019/3/2019-SEZ-Part(1)]