SEZ – Removal of Used Packing Material – Applicable to Developers also

By Vijay Kumar

As per Rule 49(4 )( b) of SEZ Rules, a unit may remove without payment of duty used packing materials except metal containers.

Now this is applicable to SEZ Units. Some Development Commissioners of SEZ Units have sought a clarification whether this rule is applicable only to SEZ units or also to Developers.

The Department of Commerce has clarified that “Rule 14 of SEZ Rules further provides that the procedure applicable to units on import or procurement of goods and services, their admission, clearance of goods, shall apply, mutatis-mutandis to the developer”

So, in view of Rule 14 of SEZ Rules, Rule 49(4 )(b) is equally applicable to SEZ Developers also.

DOC Instruction No. 10 –Dated: 25th May, 2009.