Temporary removal of goods into the DTA - CBEC's Customs Manual 2023 - Customs

14. Temporary removal of goods into the DTA: 14.1 As per Rule 50 of the SEZ Rules, the SEZ units can remove the goods from the Zone into the DT A temporarily without payment of duty for the purpose of inter-alia display, export promotion, exhibition job work, test, repair, refining, calibration or subject to conditions as prescribed. If a unit fails to bring back the goods into SEZ within the prescribed period, the unit is liable to pay applicable duty on such goods.