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<h1>Procurement from Domestic Tariff Area: documentary export-cover and endorsed proof of export required for SEZ admission and tax validation.</h1> Domestic suppliers to SEZ units must clear supplies as zero-rated under a bond or legal undertaking, or via permitted refund procedures or as duty-paid goods under rebate on prescribed export-cover documents. Supplies claiming export entitlements require an assessed Bill of Export before admission, with arriving goods held in a designated area until assessment. An authorised officer's endorsement on the export document or Bill of Export that goods are admitted in full constitutes proof of export and must be forwarded to the jurisdictional tax or excise officer within the prescribed period to avoid demand.
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