5.08 — Procurement from SEZ

• (a) If the request is made along with the application for authorisation for procurement of new Capital goods from SEZs, the RA may issue a "Certificate of supplies from SEZ", containing the details for the requested items after making the import item "Invalid for direct imports”. The "Certificate of supplies from SEZ" shall contain the following details:

  • (i) Name, Address and GSTIN of SEZ unit;

  • (ii) GSTIN & Address of recipient unit of EPCG authorisation holder where capital goods would be installed;

  • (iii) Name, description including specifications, where applicable, and quantity of items; and

  • (iv) Individual value of items to be procured.

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• (b) The said “Certificate of supplies from SEZ" shall be marked in quadruplicate with a copy each to the authorisation holder, SEZ supplier unit, designated officer at SEZ and the relevant port customs authorities. The above certificate shall be issued as an online amendment to the authorisation and has to be transmitted.

• (c) In cases where the request for issue of "Certificate of supplies from SEZ" is made in due course, it shall be accompanied with an authorisation utilization status issued by the relevant Customs authorities mentioned on the authorisation for the RA to verify the actual utilization of authorisation at the time of application. The certificate may be issued to the extent of quantity available as per utilization status. In case the request for "Certificate of supplies from SEZ" is made along with the application for authorisation, the same procedure shall apply.