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of <h1>SEZ Supplies by DTA Units Eligible for DFEC and Target Plus Benefits if Payments in Foreign Exchange Per Para 7.1(b) FTP.</h1> The circular from the Directorate General of Foreign Trade addresses the eligibility of Duty Free Entitlement Certificate (DFEC) and Target Plus Scheme for Domestic Tariff Area (DTA) Units supplying goods to Special Economic Zone (SEZ) Units. It clarifies that such supplies are eligible for benefits under these schemes, provided the conditions outlined in paragraph 7.1(b) of the Foreign Trade Policy are met, specifically that payments must be realized in free foreign exchange. This directive has been issued with the approval of the Competent Authority.
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