SIMS registration: no duplicate registration required for SEZ-to-DTA supplies without processing; processing altering HS code requires registration. If an import is registered under SIMS at the point of entry into SEZ/FTWZ, no additional SIMS registration is required when those goods are supplied to a DTA unit without processing; however, if manufacturing or processing in the SEZ/FTWZ changes the commodity classification at the eight digit HS Code level, the importer in the DTA must obtain SIMS registration for the transformed goods.