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    <title>GUIDELINES FOR SALE / ADVANCE SALE OF GOODS IN THE DOMESTIC TARIFF AREA (DTA) BY EOU/EHTP/STP/BTP UNITS</title>
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      <description>EOU/EHTP/STP/BTP units may sell goods into the Domestic Tariff Area on payment of applicable duties and only for items permitted under the EOU scheme; applications (ANF-6C) must be certified by an independent Chartered Accountant/Cost Accountant and endorsed by the jurisdictional Customs/Central Excise officer, and the Development Commissioner will authorise DTA sales in value terms. Advance DTA sale permission is available linked to envisaged first-year exports (with special provision for drugs/pharmaceuticals) and for capacity expansion/product diversification, subject to cumulative positive Net Foreign Exchange and adjustment within prescribed maximum periods; excisable-goods units must execute a bond for duty differences.</description>
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