Valuation of goods cleared into DTA

Valuation of goods cleared into Domestic Tariff Area: customs valuation rules apply; unchanged supplies treated as re imports.

Valuation of goods cleared into the Domestic Tariff Area follows Customs Act valuation rules as per Rule 48 of the SEZ Rules; goods procured from the DTA and returned to the DTA unchanged or without substantial processing shall be treated as re imported goods and subject to the procedures and conditions applicable to normal re imports.