Dear Sir,if we are going sales from DTa to SEZ under SEZ act we can file rebate claim under circular No. 29/2006 Customs dt 27th december 2006 thanks for your co-operation in advanceArjun Sachdeva
Clearance from DTA to SEZ
MITSUI PRIME ADVANCED
DTA Units Can Clear Goods to SEZ Using ARE-1, Claim Rebate, and File Bill of Export per SEZ Act. A query was raised regarding sales from Domestic Tariff Area (DTA) to Special Economic Zone (SEZ) under the SEZ Act, specifically about filing a rebate claim under a customs circular. The response clarified that a DTA unit can clear goods using ARE-1 and either a bond or non-payment of duty while claiming a rebate, following standard export procedures. Additionally, a bill of export must be filed, which can be done by the zone unit or developer on behalf of the DTA unit. (AI Summary)