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of <h1>Clarification on Special Additional Duty Exemption: Goods from SEZ/FTWZ to DTA for Self-Consumption Not Exempt.</h1> The circular clarifies the exemption from Special Additional Duty of Customs (SAD) on goods cleared from Special Economic Zones (SEZ) or Free Trade Warehousing Zones (FTWZ) into the Domestic Tariff Area (DTA). It specifies that the exemption under Notification No. 45/2005-Customs is not applicable when goods are transferred from SEZ/FTWZ to DTA for self-consumption, as these transactions are not subject to sales tax or VAT. Therefore, SAD is payable in such cases. The circular advises issuing trade or public notices to inform relevant parties and encourages reporting any implementation difficulties to the Board.
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