https://www.taxtmi.com/circulars?id=1278 SEZ units are deemed foreign territory for duties and taxes: supplies from DTA are deemed exports and movements from SEZ to DTA are treated as imports. Units enjoy duty-free import/procurement for manufacturing and related activities (excluding prohibited goods), with document-based clearances, bonding for temporary removals and job-work, special rules for gem and jewellery, mandatory accounting and reporting, DTA sales subject to duty and customs valuation, and monitoring by a Development Commissioner-Customs committee with recovery and penal action for defaults. en-us Mon, 20 Nov 2000 00:00:00 +0530 Thu, 11 Jun 2009 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1278 SEZ units are deemed foreign territory for duties and taxes: supplies from DTA are deemed exports and movements from SEZ to DTA are treated as imports. Units enjoy duty-free import/procurement for manufacturing and related activities (excluding prohibited goods), with document-based clearances, bonding for temporary removals and job-work, special rules for gem and jewellery, mandatory accounting and reporting, DTA sales subject to duty and customs valuation, and monitoring by a Development Commissioner-Customs committee with recovery and penal action for defaults. Circulars Customs Mon, 20 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1278