Customs duty on SEZ removals applies to goods sent to domestic territory, charged at rates and valuations prevailing on removal. Goods removed from a Special Economic Zone to the Domestic Tariff Area are liable to customs duties, including anti-dumping, countervailing and safeguard duties, as leviable on import, subject to conditions in Central Government rules. The rate of duty and tariff valuation applicable is the rate and valuation in force on the date of removal, or if that date is not ascertainable, on the date of payment of duty.