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Domestic Tariff Area (DTA) or Domestic Tariff Zone (DTZ) means an area within India that is outside the Special Economic Zones and EOU/EHTP/STP/BTP.〔Guidelines for Sales of Goods in the Domestic Tariff Area by EOU/EHTP/STP/BTP Units ()〕 The units operating under certain specific schemes such as EPZ/SEZ/EOU are expected to carry out their activities within a customs bonded area. Any area which is not under the jurisdiction of a custom bonded area is called a Domestic Tariff Area.〔(DTA - Policies & Schemes )〕 ==Procedure for the procurement from the domestic tariff area== Supplies from the DTA to a SEZ unit or developer without payment of central excise duty shall be on the cover of ARE-1, as is the case for normal exports out of India, i.e. under a bond or undertaking executed by the DTA supplier with the jurisdictional central excise officer.〔(Package for SEZs- )〕 A bill of export needs to be filed by the DTA supplier or the unit/developer on behalf of DTA to the authorized officer for assessment before the arrival of goods.〔(Procedure for Domestic Tariff Area Entitlement Permission )〕 If the goods arrive before the bill of export is filed, they shall be kept in a place meant for keeping such goods and shall be released only after the assessment of the bill of export. A copy of ARE-1 and the bill of export need to be forwarded to the central excise officer having jurisdiction over the DTA within 45 days. The developer or unit can claim drawback or a duty entitlement pass book if the bill of export has been filed under it and if the unit or developer does not intend to claim, a disclaimer to this effect shall be given to the DTA supplier for claiming such benefits, provided the Duty Entitlement Pass Book DEPB Scheme may be claimed by the DTA supplier. The unit or developer may procure goods from the DTA without availing himself of exemptions, drawbacks and concessions on the basis of an invoice or transport document issued by the supplier. A SEZ unit or developer may also procure * Goods from international exhibitions held in India * Goods or services without payment of duty from an EOU/STP/BTP. * Goods or services from another unit located in the same or any other SEZ. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Domestic tariff area」の詳細全文を読む スポンサード リンク
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