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<h1>New Guidelines for SEZ to DTA Supplies: IGCR Implementation and Manual Bond Debiting Process Explained.</h1> The circular outlines the implementation of the Import of Goods at Concessional Rate of Duty (IGCR) in Special Economic Zone (SEZ) clearances for Domestic Tariff Area (DTA) supplies. It specifies the procedure for filing and processing the Bill of Import at SEZ Online, assessment by SEZ officers, and the communication of duty foregone details to jurisdictional EPC/customs officers for debiting the IGCR Bond. The process involves manual debiting of the bond under the ACP role in ICES, followed by offline communication for the release of goods. This system will remain offline until integrated with SEZ Online. Difficulties can be reported to the Assistant Commissioner of Customs via specified email contacts.