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of <h1>SEZ Units Can Import Duty-Free from DTA for Authorized Operations, Must Submit Proof of Export in 45 Days</h1> A Special Economic Zone (SEZ) unit or developer can import or procure goods from the Domestic Tariff Area (DTA) without paying duties or taxes, or from other SEZs and specialized units for authorized operations, excluding prohibited items per Import Trade Control rules. DTA suppliers must clear goods or services as zero-rated supplies under the IGST Act, 2017, using specified documents. Goods procured with GST exemptions or export entitlements must be documented and assessed by an authorized officer. Proof of export is established through endorsed documents, which must be submitted to GST or Central Excise officers within 45 days to avoid tax demands.
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