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of <h1>SAD Exemption Not Applicable for Stock Transfers from SEZ/FTWZ to DTA for Self-Consumption Without Sales Tax/VAT.</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). According to Notification No. 45/2005-Customs, SAD exemption is not applicable if goods are exempt from sales tax or VAT when sold in the DTA. Specifically, for stock transfers from SEZ/FTWZ to DTA units for self-consumption, where no sales tax/VAT is levied, SAD is payable. The exemption does not apply in these cases, and any issues with implementation should be reported to the Commissioner of Customs (Export).
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