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special additional duty refund

Special Additional Duty Refund

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Special Additional Duty is countervailing to Vat/sales tax, if the goods supposed to have manufacture in India.

Special Additional Duty (SAD)/additional custom duty leviable under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 which charged at the rate of 4% on the goods imported into India. It is charged on the total value of imports including CIF + Basic Customs duty + CVD.

This 4% Special Additional Duty is refundable to the importer traders i.e. who sold their goods in India without changing identity/modification of goods in pursuance of Notification No. 102/07-Custom Dt. 14.09.2007 subject to fulfilment of various conditions and procedure as laid down in various subsequent circulars, instructions and public notices.

Who can claim Special Additional Duty Refund?

Special Additional Duty refund can be claimed by importers trader who imported goods into India and sold them as it is i.e. goods didn’t lose their identity. In nutshell, importer trader is allowed to claim Special Additional Duty Refund only after sale of imported goods on which central sales tax (CST) or Value Added Tax (VAT) amount has been paid already. Refund is not available to manufacturers who consume these goods in manufacturing process or end consumers of goods.

Time limit for claiming Special Additional Duty Refund

Special Additional Duty Refund must be claimed within one year from payment of Special Additional Duty i.e. date of TR6 Chalan of corresponding BOE.

Procedure for claiming refund

The procedure involves filing of number of documents which needs to be checked for internal consistency and inter-correlation to make set of claims. There are detailed criteria of filing claims bill of entries basis, monthly basis etc which requires extensive analysis of the documents and understanding of the commercial and taxation aspects of the supply chain.Special Additional Duty Refund must be claimed within one year from payment of Special Additional Duty i.e. date of TR6 Chalan of corresponding BOE.

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