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Domestic Tariff Area (DTA) clearance of goods procured by EOUs/EHTP/STP units from indigenous sources – charging of Duty

Circular No.ES/29 /2017-18                                                              April 11, 2017

To: Members of the Council

Sub: Domestic Tariff Area (DTA) clearance of goods procured by EOUs/EHTP/STP units from indigenous sources – charging of Duty

Dear Member,

 CBEC has issued Circular No.13/2017-Cus  dated 10.04.2017   on the above subject.

Vide Circular No.74/2001-Cus dated 04.12.200, it was clarified that in case raw materials/ capital goods etc., procured from indigenous sources by EOUs/EPZ/SEZ/EHTP/STP units are transferred/ sold back to DTA except for the purpose of replacement, the deemed export benefits already availed of against such goods shall be required to be refunded back and that the export benefits shall be deposited through TR in the designated bank. It was further clarified that the goods will be allowed to be cleared to DTA only on production of a certificate from the jurisdictional Development Commissioner to the effect that such deemed export benefits are paid back. In cases, where no deemed benefits were availed, a certificate to this effect from the jurisdictional Development Commissioner shall be produced. Only after production of such certificate, these raw materials/capital goods could be cleared on payment of appropriate central excise duty.

Further it was informed to the Board by the members of Trade about the difficulties being faced in getting the certificate from the Development Commissioner.

 In view of the above, it is clarified that,

  • The indigenous goods supplied to the Export Oriented Units (EOUs)/Export Processing Zones (EPZ)/ Special Economic Zones (SEZ)/ Electronic Hardware Technology Park  (EHTP)/ Software Technology Parks  (STP) units after availing the deemed export benefits are to be treated as ‘imported goods’ and accordingly, duty as applicable to the imported goods is liable to be paid.
  • Once the goods are treated as imported goods and applicable Customs Duty is paid at the time of their transfer/sale back into DTA or exit,
  • There is no requirement of refund of the deemed export benefits availed on such goods or for the production of a certificate from the Development Commissioner regarding refund or non availment of deemed export benefits at the time of clearance of such goods or exit.

For more information, you may refer to the above Circular No.13/2017-Customs.

Thanking you,




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