CBIC Enables Inter-SEZ Movement of Goods through ICES with Electronic Bill of Entry Filing, Automated Ledger Updates and No Duty Payment

The Central Board of Indirect Taxes and Customs (CBIC), through the Directorate General of Systems and Data Management (ICEGATE), has issued an Advisory dated October 7, 2026, announcing enhancements in the Indian Customs EDI System (ICES) to facilitate the movement of goods from one Special Economic Zone (SEZ) to another SEZ through electronic filing and processing of Bills of Entry.

The advisory has been issued in connection with the introduction of the Customs Automated System at SEZ locations. Under the enhanced system, inter-SEZ movement of goods can now be processed through ICES by filing a Bill of Entry (BE), while intra-SEZ movement will continue to be handled through the ICEGATE platform.

As per the advisory, the Bill of Entry for inter-SEZ movement may be filed either by the supplier SEZ unit or the buyer SEZ unit. However, the Import Export Code (IEC) of the buyer SEZ unit must be declared. Such transactions are required to be filed under Bill of Entry Type “Z”, with Importer Type “B” for goods traded and supplied as such by an SEZ unit, or Importer Type “F” for goods manufactured within an SEZ and subsequently supplied to another SEZ unit.

Further, the IEC of the buyer SEZ unit must be furnished in the main segment of the Bill of Entry, while the GSTIN of the buyer SEZ unit must be declared in the BE CTX segment.

The advisory also mandates the declaration of the buyer SEZ unit code in the Single Window table of the Bill of Entry for transactions involving Importer Type “B” or “F”. The prescribed declaration shall contain Info Type “SEZ”, Info Qualifier “SEZ” and Info Text specifying the SEZ Unit Code of the buyer.

In cases involving traded goods under Importer Type “B”, the filing SEZ unit must mandatorily provide details of the seller SEZ unit’s original Z-type Bill of Entry in the Single Window Control Table. These particulars include the seller’s port code, original Bill of Entry number and date, invoice and item serial numbers, quantity and Unit Quantity Code (UQC).

The advisory further specifies that only one corresponding seller Bill of Entry record is required for each item in the control table. The UQC must match the item-level declaration, and the quantity being transferred must be available in the seller’s quantity ledger. The relevant original Bills of Entry must also belong to the same seller SEZ unit.

However, for goods manufactured in an SEZ and transferred under Importer Type “F”, furnishing the aforesaid original import-related details in the control table is not mandatory.

Significantly, the CBIC has clarified that no Import General Manifest (IGM) details, duty payment or Transshipment Permit (TP) shall be required for such inter-SEZ movements under the prescribed system.

Upon assessment and issuance of Out of Charge (OOC) by the specified officer at the supplier SEZ, the quantity ledger of the seller SEZ unit will be debited, and a corresponding credit entry will be created in the quantity ledger of the buyer SEZ unit.

Furthermore, for both Importer Types “B” and “F”, the bond of the buyer SEZ unit will be debited automatically, whereas the bond of the supplier SEZ unit will be credited manually by the concerned officer.

The system enhancement is expected to facilitate electronic processing of inter-SEZ transactions, improve quantity-ledger tracking and strengthen the integration of Customs procedures with SEZ operations.

Exporters, SEZ units, Customs Brokers and other stakeholders may contact the ICEGATE Helpdesk at 1800-3010-1000 or icegatehelpdesk@icegate.gov.in for assistance regarding the revised procedures.

The Advisory can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/11/ICEGATE-advisory-for-Movements-of-Goods-between-SEZ-to-SEZ-on-ICES.pdf