Sales to Domestic Tariff Area: SEZ units may transfer goods or surplus power subject to customs duties and approvals. SEZ units may sell goods and services, including rejects and by products, into the Domestic Tariff Area on payment of Customs duties, subject to submission of applicable import licences for manufactured goods and Foreign Trade Policy provisions for goods sold without manufacturing; rejects and scrap arising during manufacture are not subject to import trade classification though the Central Government may restrict classes. Surplus power may be transferred to the Domestic Tariff Area with duty on generation consumables under procedural permissions, Approval Committee norms, and specified consultations. Valuation follows the Customs Act and adjudicatory matters are handled by jurisdictional Customs and Central Excise authorities.