I (Meaning and importance of Exports) Unit Structure

(g) 
Administration and setting up of SEZ 
SEZ will be under the administrative control of development 
commissioner. A SEZ may be set up in the public, private or joint 
sector. The existing EPZS may also be converted into SEZ by the 
ministry of commerce and industry. 
 
(h) 
Export proceeds 
SEZ unit can bring back their export proceeds in 360 days 
as against normal period of 180 days and can retain 100% of the 
proceeds in the EEFC Account. 
8.8.3 SALES IN DTA 
 
 
DTA means Domestic Tariff Areas. This is the area in which 
normal taxes, duties etc. are collected from the producer of goods 
for internal/domestic marketing. However manufacturing units 
operating in the special economic zones or EOUS, EHTPS, STPS 
and BTPS are given concession in regard to taxes, customs duties 
in relation to goods import or goods purchased from domestic 
suppliers for the conduct of production mainly for exports. The 
purpose of giving such incentive concession is to make the prices 
of exportable items competitive so that exports will be promoted. In 
short, special incentives/concessions are given to units operating in 
SEZS, EOUS, STPS etc. in order to charge competitive prices 
abroad and thereby capture foreign markets. It acts as a motivating 
factor. 
It may also be noted that this incentive is given only when 
goods are exported. However, if a part of production made in SEZ 
is sold in the DTA, the concerned manufacturer will have to pay all 
regular taxes and duties which are normally paid in the DTA. This 
point is made clear in the FTP statements issued from time to time. 
The following points will make this matter more clear. 
8.8.4 INCENTIVES TO UNITS IN SEZS 
The SEZ offers to entrepreneurs as attractive package of 
incentives and concessions, gradually introduced over a period of 
time.