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<h1>SEZ Goods Transfer: Detailed Bill of Entry Required for Domestic Tariff Area Resupply with Specific Valuation Rules</h1> The statutory provision outlines the procedure for removing goods from a Special Economic Zone (SEZ) to the Domestic Tariff Area. It requires the buyer to file a detailed Bill of Entry with complete product specifications and supporting documents. The goods' valuation follows customs import regulations. When SEZ units resupply goods to the Domestic Tariff Area with minimal processing, they must follow re-import procedures, with specific exemptions for goods with nil import duty and no prior export benefits.