SEZ unit may sell goods, including by-products, and services in DTA in accordance with the import policy in force, on payment of applicable duty.

DTA sale by service/trading unit shall be subject to achievement of positive NFE cumulatively. Similarly, for units undertaking manufacturing and services/ trading activities against a single LOP, DTA sale shall be subject to achievement of NFE cumulatively.

(Above second sub para has been substituted vide Ntf. No. 37(RE-01), Dt. 2-11-2001)

The following supplies effected in DTA by SEZ units will be counted for the purpose of fulfilment of positive NFE:

(a). Supplies effected in DTA in terms of paragraph 10.2 of the Policy;

(b). Supplies made to bonded warehouses set up under paragraph 11.14 of the Policy and/or under Section 65 of the Customs Act.

(c). Supplies to other EOU/EPZ/SEZ/EHTP/STP units provided that such goods are permissible for procurement by such units in terms of paragraph 9.2 and paragraph 9-A.2 of the Policy.

(d). Supplies against special entitlement of duty free import of goods.

(e). Supplies of goods to defence and internal security forces, foreign missions/diplomats provided they are entitled for duty free import of such items in terms of general exemption notification issued by the Ministry of Finance.

(Please see Cir No.31/2001 Cus dt.24/05/2001)