Clearance from DTA to Free Trade Ware Housing Zone-Export Benefits

[arbs sarma]

Export benefits (Rebate and DBK) are available in case of clearances to SEZ from DTA.

pl clarify whether the above benefits are available in case of clearance to FTWZ from DTA.

AI Summary

Export Benefits Apply Equally to SEZ and FTWZ: Clarification on Rebates and Duty Drawbacks for DTA Clearances A forum discussion addressed whether export benefits, such as rebates and duty drawbacks, apply to clearances from Domestic Tariff Areas (DTA) to Free Trade Warehousing Zones (FTWZ). Participants referenced a Central Excise notification and a tribunal decision, which clarified that benefits available to Special Economic Zones (SEZ) also apply to FTWZ, as FTWZs are considered SEZs under the SEZ Act. The consensus was that clearances to FTWZ should receive the same benefits as those to SEZ. The discussion concluded that, despite different nomenclature, SEZ and FTWZ are treated equally in terms of benefits.