DTA SALE (BILL OF ENTRY) FILING FOR SEZ UNITS ON SEZ ONLINE

OVERVIEW

 

  • When goods are supplied from a Special Economic Zone (SEZ) to a Domestic Tariff Area (DTA), it’s treated as an import into India under Section 30 of the SEZ Act, 2005, making it subject to customs duties and IGST just like any other import.
  • Such transactions are recorded through the DTA Sale (Bill of Entry) module on the SEZ Online portal, developed and managed by NSDL Database Management Ltd. (NDML) on behalf of the Ministry of Commerce and Industry.
  • The DTA buyer shall file Bill of Entry for home consumption along with the required documents with the Authorised officers of the SEZ.
  • However, the SEZ Unit may also file the Bill of Entry for home consumption on the basis of authorization from a Domestic tariff Area buyer. The SEZ unit can prepare and submit DTA Sale (Bill of Entry) to the DC Customs Office through SEZ Online system.
 

KEY FORM ELEMENTS OF DTA SALE

 

  • DTA Sale Details: The basic information regarding the nature of the transaction is entered in this tab. It Records the BOE type, purpose of transaction, and destination. Supplier details of the SEZ unit are auto-populated from the system.

  • Shipment Details: This Tab covers country of origin, mode of transport, consignment particulars, and physical attributes of the goods including container and package details.
  • Invoice Details: This Tab captures invoice value, currency, invoice type (CIF / FOB / CI / CF), and buyer details. Applicable charges such as freight, insurance, loading charges, and agency commission can be entered at the BOE level, Invoice level, or Item level, as applicable.
  • Item Details: This Tab records item description, goods measurement unit, quantity, unit price, and product value. The total product value of all items under an invoice must equal the invoice value.
  • Item Duty Details: This Tab specifies the Customs Tariff Heading (CTH) and Central Excise Tariff Heading (CETH) for each item, along with applicable duty components like Basic Customs Duty, Additional Customs Duty, Central Excise Duty, Additional Central Excise Duty, and Other Duties. Notification number and serial number must be entered for accurate system-computed duty calculation.
  • Add Documents: This Tab allows the unit to attach supporting documents as required for DTA Sales.
 

MAKER-CHECKER WORKFLOW

 
  • Entity Maker / CHA prepares the DTA Sale BOE and submits it to the Entity Approver for verification.
  • Entity Approver reviews, signs using a Digital Signature Certificate (DSC), makes payment of transaction charges via Account Deposit Scheme, and submits the BOE to the Customs Assessor at the DC’s Office.
  • Customs Assessor receives the request and may take any of the following actions-Assess the request with/without duty(Approved with Duty/Approved with Duty Forgone); Raise a query on the request (Raise Query); Raise a misuse-incident on the request (Misuse Incident); Send the request for First Check(First Check Request)
  • Preventive Officer verifies the consignment and grants Out-of-Charge, completing the workflow.

DTA SALE COMPLIANCE FOR GIFT SEZ UNITS

 
  • GIFT City, India’s premier International Financial Services Centre, hosts banks, fund managers, fintech companies, insurance offices, and professional service providers operating as SEZ units. While their primary operations are service-based, DTA Sale transactions arise periodically in the course of day-to-day operations.
  • Common DTA Sale scenarios for GIFT City SEZ units include Disposal of obsolete IT equipment, office furniture, or fixed assets to DTA buyers; Sale of scrap material such as paper waste or electronic scrap to registered DTA recyclers and Transfer of goods not required for authorised operations, on payment of applicable Customs duties.
  • For such transactions, the SEZ unit is required to file a DTA Sale BOE through SEZ Online, along with the commercial invoice, authorisation from the DTA buyer, and duty payment challan where applicable.
  • Proper DTA Sale filing ensures regulatory compliance under the SEZ Act and Rules, avoids scrutiny from the Development Commissioner’s office, and maintains a clean record for the unit.
 

Download Brochure