Additional Duty of Customs: leviable on EOU stock transfers to DTA when goods are exempt from sales tax or VAT. Where an EOU effects stock transfer into the Domestic Tariff Area and the goods cleared into DTA are exempt from Sales Tax or VAT, such transfers are treated as DTA clearances and the Additional Duty of Customs under Sub section (5) of Section 3 of the Customs Tariff Act is leviable and must be included in the aggregate of customs duties at the prescribed rate.