domestic tariff area?

7382 views 6 replies

plz can anyone explain to me that what is DTA?

Replies (6)

DTA (DomesticTerrif Area) :- This term is used in SEZ act and other acts also.

As we know that units established in SEZ  are duty and terrif free because they are treated as foriegn territory for the perpose of duties and terrifs.

DTA means  the area other than SEZs at which duties and terrifs is chargeable.

I think gourav is correct

Isha

thank you

Domestic Tarrif Area means the manufacturer or service provider to SEZ as it is expeort called it "deemed export" selling good or providing any service.

Read with TRADE NOTICE NO. 27/2003-CE

DTA stands for Domestic Trrif Area . The Units which are located in india and clear its finshed products on payment of duty as per Central Excise Tarif Act 1985 and exports on the basis of undertaking or bond are callled as DTA unit.

EOU stand for 100% Export oriented unit. The unit are estabilished under the scheme of EOU and a 100% EOU is set up to clear its finsihed goods to export purpose. The theme of EOU to clloed the NFE (Net foriegn exchage). It procures the duty free goods on the strength of form CT-3 & PC (Procument Certificate in case of import)

 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
23 July 2026
Semi qualified CA

Garg Bros & Associate CA

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 23 July 2026
Article

Gianender & Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 10 July 2026
Article Assistant

N S Gokhale & Co

Thane

CA Inter

View Details
Company
23 July 2026
CA Inter

Vikram Jadhav and Company

Pune

CA Inter

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

Sahil Agarwal & Company

Mumbai

CA Inter

View Details
Company
Featured 18 July 2026
Senior Manager- Finance & Accounts

apricus india

Ahmedabad

CA

View Details
Company
14 July 2026
Senior Executive/ Manager

H S SHARMA AND CO

Pune

CA Final

View Details
Company
13 July 2026
AVP / VP - PCG Advisory

Workforce Connect

Mumbai

MBA

View Details