Public Notice 13/2025- Clearance of used capital goods to DTA by SEZ unit- Clarification

SEEPZM-CUSTOGENF/305/2025-CUSTOM

1/110042/2025

UA AAR ES om Government of India arforsa site seit Aare OeAS ‘) Ministry of Commerce & Industry faenra sige chr carafera | | i Ni Office of the Development Commissioner dics fasta anfties at iC) SEEPZ Special Economic Zone it (yeh), Tag - 400096 fcr seal Andheri (E), Mumbai - 400096 adaage: www.seepz.gov.in | $-Aet: dcseepz-mah@nic.in | zteftet: 022-28290856/28294700

F. NO. SEEPZM-CUSTOGENF/305/2025-CUSTOM (Comp No. 3231017) #approveddate#

Public Notice- ...!.2.../2025

Sub: Clearance of used capital goods to DTA by SEZ unitclarification -reg

Please refer to your letter Ref No. SGJMA/2025—26/051 dated 12.08.2025 on the subject cited above. In this regards, it is hereby clarified for future reference that, where original invoices, supporting documents, or asset registers are available to establish the age and value of capital goods, the same shall be considered sufficient for duty calculation and requirement of Chartered Engineer’s certificate shall not be warranted.

Further, Rule 49 of the SEZ Rules does not mandate the involvement of a Chartered Engineer. Therefore, even if ICEGATE through RMS seeks such a certificate, the capital goods will be examined strictly in accordance with the SEZ Act, Rules, and instructions. Based on the available documents, the depreciation will be calculated, and the Specified Officer will verify and grant clearance. Moreover, In the cases where the unit fails to produce original invoices, asset registers or balance sheets and where there is ambiguity in valuation the Chartered Engineer’s report shall be called by the Specified Officer.

This issues with the approval of the Development Mayur Ramesh Mankar 1111: dah peveleriehtmissioner SEEPZ-SEZ , Mumbai

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1. All officers -for compliance | [2568 _ ie arb 2. SGJMA [SEE mA 13569/ 135F0 3. IT team for uploading on website /, = Sti vb \