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    <title>Assessment of Bills of Entry filed for goods manufactured by SEZ units and cleared to Domestic Tariff Area (DTA) under concessional rate</title>
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    <description>Concessional duty benefits for eligible SEZ manufacturing units clearing goods to the Domestic Tariff Area require the Bill of Entry for home consumption to be filed on the common portal and assessed under the Customs Act and rules. Such Bills of Entry are to be processed through faceless assessment and the Risk Management System, while existing SEZ filing and compliance requirements remain unchanged. Post-assessment functions continue with the jurisdictional specified officer or authorised officer, and grievances are to be routed through the ICEGATE Helpdesk.</description>
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