Duty liability on DTA clearances requires payment equal to customs duties, applicable GST, anti dumping and relevant cesses.

Duty liability on goods cleared from EOUs into DTA requires payment equal to the aggregate customs duties leviable on like imported goods with valuation per the Customs Act; where cleared under GST, applicable GST, reversal of basic customs duty foregone on inputs, applicable cesses and anti dumping duties foregone at import are payable, including on by products, rejects, waste and scraps used or cleared into DTA.

---

---

---