Duty liability on DTA clearances: domestic sales by export units attract customs-equivalent duty and applicable GST consequences. Duty on goods cleared into DTA from EOUs is payable at customs-equivalent rates with valuation per customs rules; where GST applies, applicable GST and compensation cess plus reversal of basic customs duty foregone on inputs (including by-products, rejects, waste and scraps) must be paid. Anti-dumping duty foregone at import is payable on equivalent quantities used or cleared into DTA. EOUs' DTA sale permissions and limits depend on fulfillment of positive net foreign exchange and unit-specific rules.