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    <description>DTA sale entitlement allows EOUs (other than gems and jewellery) to clear goods in DTA against exports or goods expected to be exported, on payment of concessional duties and subject to positive NFE; units with multiple products may clear a specific product at a higher product-specific proportion of its FOB value provided total DTA sales remain within the overall entitlement. Exclusions apply for specified goods and activities, SEZ sales may count toward FOB where paid from foreign currency accounts, pharmaceutical registrations are mandatory for DTA clearance, and an amount equal to applicable anti-dumping duty is payable on inputs.</description>
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