TMI BlogGUIDELINES FOR SALE OF GOODS IN THE DOMESTIC TARIFF AREA (DTA) BY EOU/SEZ/EHTP/STP/BTP UNITSX X X X Extracts X X X X X X X X Extracts X X X X ..... ter of Intent. c) Units may opt for DTA sales on a quarterly, half-yearly or annual basis by intimation to the concerned Development Commissioner of SEZ. However, Premier Trading House (PTH) as defined in para 3.5.2 of Foreign Trade Policy (FTP) shall have the option to undertake DTA sales on monthly basis, as well. d) The DTA sales entitlement shall be availed of within three years of the accrual of entitlement. e) An application for sale of goods in DTA (as per EOU Scheme) by the EOUs shall be submitted to the Development Commissioner concerned in the form given at Annexure-A. The application shall be certified by an independent Cost/Chartered /Cost and Works Accountant and endorsed by the Bond Officer of Customs/Central Excise having jurisdiction over the unit. The Development Commissioner concerned will determine the extent of the DTA sale admissible and issue authorization in terms of value. However, EOUs having status holder certificate can sell finished goods into DTA under para 6.8(a) of Foreign Trade Policy under intimation to concerned Development Commissioner and Jurisdictional Central Excise Authority in terms of Para 6.38.8 of Handbook. DTA sale in terms of pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... II. SALE OF GEM JEWELLERY PRODUCTS: DTA sale of Gem Jewellery items will be permitted on annual basis by the Development Commissioners up to 10% of FOB value of exports during the preceding year subject to following conditions: a) The application by an EOU will be submitted to DC concerned on yearly basis (licensing-year) giving the details of production and exports made during the preceding licensing year duly certified by a Chartered Accountant and endorsed by the jurisdictional Custom Authority. b) The DTA sale of plain jewellery shall be permitted on payment of concessional rate of duty in Indian Rupees as applicable to sale from nominated agencies. In respect of studded jewellery, duty shall be payable in Indian Rupees as notified by Customs. c) Advance DTA sale permission not exceeding the entitlement accruable on the exports envisaged in the first year shall be permitted and such sale shall be adjusted against the subsequent entitlements in a maximum period of two years. The Unit shall be required to execute a bond with the Assistant Commissioner Customs/Central Excise concerned to cover the difference between the amount of duties paid on the advance DTA sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. 2. 3. 4. Date of commencement of production: II DETAILS OF ADVANCE DTA SALE 5. Details of advance DTA sale permitted, if any Approval No. and Date Particulars of products/service permitted Value 1. 2. 3. Total DETAILS OF DISPATCH UNDER PARA 6.8(a),(d),(e) (g) of the Chapter 6 of the Foreign Trade Policy 6. Details of DTA sale effected (Please indicate the period) Description of goods/service sold in DTA as DTA sale Value 1. 2. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned above from the records and books of account of company and found them true and correct Signature Name Membership No Seal CERTIFICATE BY CENTRAL EXCISE AUTHORITY Verified from the records and found correct by Inspector / Supdt. Of Central Excise Customs I/C of the factory Signature Name Seal Note : Each page may be verified and signed by the Chartered Accountant/Cost Works Accountant Certificate. CALCULATION CHART (TO BE CERTIFIED BY A CHARTERED ACCOUNTANT SHOWING NFE ACHIEVED IN THE BLOCK PERIOD AS PER PARA 6.5 OF FTP OR LESS AS APPLICABLE 1. DETAILS OF EXPORTS: (Rs. in Lakhs) i) F.O.B. value of physical exports made in the block period as per para 6.5 of FTP or less as applicable Rs. ii) Value of supplies made under para 6.9 of the Chapter 6 of the Foreign Trade Policy Rs. iii) Total Rs. 2. DETAILS OF CAPITAL GOODS INCLUDING DG SET AND OTHER OFFICE EQUIPMENTS IMPORTED IN THE BLOCK PERIOD AS PER PAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Profit Rs. (iii) Technical know how fee Rs. (iv) Royalty Rs. (v) Commission Rs. (vi) Foreign travel Rs. (vii) Any other outflow in foreign exchange (Please indicate details Rs. Total 7. NFE achieved A - B 0 Where A = FOB value of exports B = Sum total of value of imported inputs used. Proportionate (amortised) value of imported capital goods, technical know-how fee and other expenses made in foreign exchange Note : The proportionate (amortized) value of imported capital goods and technical know-how fee shall be calculated as per the formula given in note (iii) of para 6.9.4 of the Chapter 6 of the Handbook of Procedures (Vol. I). - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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