'Value of goods cleared from SEZ to DTA must follow Customs laws'

Exported goods can be re-imported and you can make payment against the re-import

We want to send goods from our SEZ unit to our own DTA unit on stock transfer. Do we have to file bill of entry and pay customs duty? If so, what is the value at which we should pay duty? Please give details of the statutory provisions. 

You have to file bill of entry as per Rule 49(1) of the SEZ Rules, 2006. As per Rule 49(2) of the said Rules, valuation of the goods and/or services cleared into DTA shall be determined in accordance with provisions of Customs Act and rules made thereunder as applicable to goods when imported