Special Additional Duty (SAD Refund)

In exercise of the powers conferred by the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby Exempts the goods falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for subsequent sale, from the whole of the Additional Duty of customs livable thereon under sub-section (5) of section 3 of the said Customs Tariff Act (hereinafter referred to as the said additional duty).

CUSTOMS CIRCULAR NO: 102 /2007 DATED 14.09.2007

As amended by notification no: 93/2008-customs, dated 01.08.2008. As per the said notification the goods falling within the first schedule to the Customs Tariff Act, 1975, ( 51 of 1975), when imported in to India for subsequent sale, are exempted from whole of the Additional duty of customs leviable thereon under sub section (5) of sec-3 of the said Customs Tariff Act, subject to fulfillment of conditions stipulated therein.


The exemption contained in this notification shall be given effect if the following conditions are fulfilled.

  • The importer of the said goods shall pay all the duties, including said Additional duty of customs leviable thereon as applicable at the time of importation of the subject goods.
  • The importer, while issuing the invoice for sale of goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub section(5) of Sec3 of the Customs Tariff Act, 1975, shall be admissible.
  • The importer shall file a claim for the refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer before the expiry of one year from the date of payment of the said Additional Duty of Customs, with the customs office from where the imported goods are cleared.
  • The importer shall pay on the sale of the said goods, the appropriate sales tax /or value added tax, as the case may be.


In terms of Special Additional Duty (SAD) Refund under notification No.102/2007 Dt 14/9/2007 as amended by notification No: 93/2008 DT 01.08.2008, read with Board Circular No:6/2008 – Customs 28.04.08, 16/2008- Customs 13.10.2008 and 18/2010, by submitting the following documents requirements:-

  • Form Number 102.
  • Certificate from Statutory Auditor / Chartered Accountant for unjust enrichment fulfillment.
  • Co-relation certificate of materials s ales Accounts.
  • Self Declaration/Undertaking.
  • Bill of Entry - Original (Duplicate Copy for importers).
  • Copy of Bill of Lading
  • Copies of VAT payment challans / returns evidencing payment of appropriate sales tax in respect of sale of imported goods covered under the above Bills of Entry
  • Duty payment Proof – TR6 Challans Original / Copy DEPB Scrips.
  • Packing List.
  • Copy of Import invoices/Commercial Invoices of sales of the imported goods in respect of which refund of the 4% Additional duty of customs is claimed.
  • Sales Invoice Photocopy and Original and Sales Summery.
  • Ledger certificate.
  • Covering Letter In the favor of Assistant. Comm.
  • Balance sheet.

Special Additional Duty (SAD) refund which are available to traders of importable items as per under notification No.102/2007 Dt 14/9/2007.

  • FOR MANUFACTURING UNITS: All type of raw materials & machinery, under DFI, EPCG, EOU, STP Units, advance licenses, re-import & exports.
  • RAW MATERIALS: Garment accessory, wood logs, polyester yarn.
  • BUILDING MATERIALS: Tiles, marble, wire mash, sanitary goods, glass sheets, sanitary-were, plywood & veneer board, wooden flooring, steam room.
  • HOUSEHOLD GOODS: Gift Items, blanket & prayer mats, mattresses, furniture, bed sheets, toasters, gas hobs, glassware.
  • FABRIC: Carpet, silk, suiting & shirting, Bonded, coated PU & PVC, flex, non-woven's & Interlinings, knitted, flock. fur, cotton fusible.
  • PAPER : Stock lots, cardboard, Printing paper, art & craft, board, news prints, release paper, carbonless paper.
  • AUTOMOBILES : Clutch, bearings, steel bolls, plugs, motorcycle chains, wind glass, bumper, alloy wheels, seat cover.
  • WEARABLES : Shoes, socks, jackets, blazers, trousers, baby, products, belts, jeans pent, shirt.
  • PLASTICS & RUBBER: Articles, EVA, pet chips, PVC resin, flex, front-lit, foam, acrylic sheet, LLDEP, PVC sheet, synthetic rubber.
  • EATABLE : Wine & whiskey, Vegetable oil, confectionery, items, Juices, dry fruit, grain & spices, fresh Fruits, dairy products, seeds.

What Rajput Jain & Associates Offers

We offer our clients with Additional Duty Refunds that includes filing of documents that are required to be checked for internal consistency purposes and inter-correlation activities to make sets of claims. The criteria of filing claimed bills are on entry basis and monthly basis. This requires sumptuous understanding of commercial and taxation aspects of the supply chain with proper analysis of documents. Our Marketing Team is quite Talented and well versed in handling SAD Refund from Sea & Air. Our professionals assist in the following ways:

  • Preparation and filing of claims at various customs
  • Following up with the respective authorities
  • Appearing in personal hearing whenever required
  • Answering to all queries when required
  • Understanding the company’s business, type of imports and the subsequent sales
  • Advice on the data requirements on +payments of SAD and VAT
  • Identifying relevant documents and information
  • Advice on compiling and correlation documents and information.

Additional Duty refund or contract for our services write mail to singh.swatantra@gmail.com; or singh@carajput.com

Happy Customers


Projects Completed


Serving Since


Contracts Signed


Learning Center

Rajput Jain & Associates

India's Largest Business Services Platform

Rajput Jain and Associates is the largest online service platform in India which provides easy solutions in starting their new business at affordable cost. We aim at helping the entrepreneurs at every legal and regulatory step. We stay as your partner during entire business cycle and ensure that the business keeps prospering and remains complaint.

Rajput Jain and Associates is a network of experienced chartered accountants, lawyers, company secretaries, cost accountants, financial experts, expert bankers all over India to provide the needed services for small and medium size enterprises.

Want to know more about Rajput Jain & Associates?

Download Company Profile

AITC (Association of International Tax Consultants)

We are the exclusive member in India of the Association of International Tax Consultants, an association of independent professional firms represented throughout Europe, US, Canada, South Africa, Australia and Asia.


Enquire Us

Please send us your query and we feel very happy helping you


  • Thank you very much for all your help in setting up my new company and clearing up all outstanding business in my sole trader accounts. For the first time in years I have peace of mind regards my business accounts. Your workforce are a credit to you, the girls at reception are so helpful and Chris has been brilliant. It is very much appreciated.

    A US consultancy group

  • Rajput Jain & Associates. are a tremendous value added to me as an executive and a busy parent. It just makes sense to delegate my tax file to them -- they are proactive, extremely service oriented, and most importantly, I am completely confident they are finding every dollar of tax savings available to me.

    A Leading Service Provider

  • We use Rajput Jain & Associates for all our accounting, Corporation tax, VAT and other compliance needs. The service is professional, courteous and prompt. I would recommend Rajput Jain & Associates to any company requiring a comprehensive accounting and tax service.

    A Leading Consultancy Firm in Dubai

Clients we are serving

​Just to name a few; we serve 300+ clients across the Globe

  • sahara


    sahara shop





    travel unravel





  • freshmens

    nea consulting



    planetary project


    gls pharma




    twenty 47


  • sea air

    india dreams


    food mart


    support our heros

    af enterprize ltd



    wave agro


    natures ayurved

  • varinda eco garden


    dr organic



    indian potatos

    divine healing



    absolute assistance agency

RJA Social Network

There is a Planty You Can Find...
Just follow our blog, facebook page and other social media profiles

Get In Touch--

Rajput Jain & Associates

Add: P-60, Connaught Circus, Connaught Place, New Delhi-110001

Email: singh@carajput.com

Phone: 9555555480

Legal Disclaimer--

The information contained on this website merely provides details of our firm to persons who have shown interest in knowing more about us and is not intended to solicit work or advertise our capabilities in any manner. The information provided on this website is general in nature and should not be used as a basis of decision-making without further professional advice. The third party site links are only provided for ready reference of the users and CA Rajput Jain & Associates neither controls their content nor undertakes any responsibility regarding them.

© 2016 Rajput Jain & Associates. All Rights Reserved | Sitemap

Call Email