MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
NOTIFICATION
New Delhi, the 3rd October, 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) Notwithstanding 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 email 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 email 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)]
VIPUL BANSAL, Jt. Secy.
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification number G.S.R. 54(E), dated the 10th February, 2006 and lastly amended vide notification number G.S.R. 576 (E), dated the 14th July, 2022.
