The Domestic Rate Area ( DTA ) or Domestic Rate Zone (DTZ) is an area within India that is outside the Special Economic Zone and EOU/EHTP/STP/BTP.
The units operating under certain specific schemes such as EPZ/SEZ/EOU are expected to carry out their activities within the area bound by customs. Any area that is not under the jurisdiction of a custom bound area is called the Domestic Tariff Area.
Video Domestic tariff area
Procedures for procurement from the domestic tariff area
Supply from DTAs to SEZ units or developers without payment of customs center should be on the cover of ARE-1, as well as for normal exports from India, ie under bonds or undertakings executed by DTA suppliers with central customs officers of jurisdictions.
Export bills must be submitted by DTA supplier or unit/developer on behalf of DTA to authorized official for pre-arrival assessment of goods.
If the goods arrive before the export bill is filed, the goods must be kept in the place intended to store the goods and will be issued only after the assessment of the export bill.
ARE-1 ​​copies â € <â € Developers or units may claim excess or task permit entries if an export bill has been filed underneath and if the unit or the developer does not intend to claim, a disclaimer for this effect shall be given to the DTA supplier to claim the benefit, provided the DEPB DEPB Tasking Scheme may be claimed by DTA suppliers. Units or developers may obtain goods from DTA without giving exclusions, shortcomings, and concessions to themselves based on invoices or transport documents issued by the supplier. Unit or SEZ developers can also make purchases
Maps Domestic tariff area
Utilization of goods obtained from DTA Unit
Goods declared into KEK shall be used by the Unit or Developer only to perform authorized operations.
Goods may be used for purposes other than for official operation or if Unit or Developer fails to take into account the goods as set forth in this rule, duty shall be charged on goods such as if these items have been cleared for home consumption.
If the unit can not use goods imported or obtained from the Domestic Tariff Area, may export the goods or sell them to other Units or to the export-oriented Industrialization Unit or the Electronic Garden System Unit or the Garden Software Technological Units or the Garden Unit Biotechnology, without payment of duties, or to remove the same in the Domestic Tariff Area for the payment of the prevailing duties on the basis of the import permit filed by the buyer of the Domestic Tariff Area
All documents for acceptance of goods entered and exit from the SEZ must be filed before the Official Customs Officer.
Sales in Area Domestic Rates
A Unit may sell goods and services including refuse or disposal or residual or remnant or fragments of diamonds or by-products arising during the manufacturing process or in connection therewith, in the Domestic Tariff Area for customs or customs duties, as such cases may occur. be.
Sale Procedures in Domestic Rates Area
Buyer of the Domestic Tariff Area will file a Bill of Entry for home consumption that provides a complete description of the goods and/or services, together with invoices and packing lists with Official Officials.
Removal of Domestic Rates Area
A Unit may transfer capital goods to the Domestic Tariff Area after being used in SEZ upon payment of duty.
Goods supplied by the Unit to the Area of ​​Domestic Tariffs on the payment of duty may be returned to the Unit for remedial purposes within six months from the date of the license.
Temporary Removal to Domestic Rates Area
The unit may temporarily transfer the following items to the Domestic Tariff Area without paying any dues:
- Capital goods and parts thereof for repair and return;
- Goods to exhibit, export promotion, exhibitions;
- Goods for work, tests, repairs, refinements, and calibrations;
- Laptop or notebook computer or video projection system for use by an authorized Unit or developer;
- Other items with prior approval from Authorized Officers.
References
- SEZ Multi-Products with Domestic Rates Area
- Central Excise Notice to sell excess power in the Domestic Rates Area
Area Domestic Rates - News Results
- Exporters in the domestic tariff area look for tax parity
- SEZ developers want CST removed on domestic sales
- Sales of domestic rates to EOU
Source of the article : Wikipedia
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