Export characterization of DTA supplies to SEZs requires ARE 1/Bill of Export and proof for duty exemption. Procurement from DTA by SEZ units and developers is governed by Rule 30 of the SEZ Rules, 2006: movements to SEZ must be on ARE 1 (or ARE 1 plus Bill of Export where entitlements are claimed) and against a general Bond or Letter of Undertaking furnished by the DTA supplier. The Domestic Procurement Certificate requirement is dispensed with. Proof of admittance into the SEZ must be furnished by the authorised customs officer within the prescribed period, failing which duty is to be demanded from the DTA supplier, who remains liable for duty, penalty and interest in cases of loss, diversion or fraudulent proof.