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Indian government clarifies re-exported goods from SEZs are treated as imports.
The Indian government has clarified that goods moved from Special Economic Zones to the domestic market and later re-exported will be treated as imports for customs purposes.
This directive, issued by the Central Board of Indirect Taxes and Customs, allows exporters to claim duty drawback under Section 74 of the Customs Act.
The change resolves inconsistent practices, reduces legal disputes, and improves cash flow for businesses.
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El Gobierno indio aclara que las mercancías reexportadas desde las ZEE se consideran importaciones.