Field 1.5 of the EDF asks you to pick one category of exporter: Custom DTA units, SEZ, 100% EOU, Warehouse export, or Others. For most Indian service businesses that are not inside a Special Economic Zone or registered as an Export Oriented Unit, the choice narrows to DTA or Others — and the box you tick also signals who should receive your EDF.
Key takeaways
- Field 1.5 has five options; only one applies to each form.
- SEZ units file the EDF with the SEZ Development Commissioner, not the AD bank.
- Businesses outside an SEZ file with their AD bank (software exporters can also use STPI).
- The list was written with goods exporters in mind, so ordinary service firms often hesitate between DTA and Others — ask your bank which it prefers.
- The category should match your legal status on the day of the invoice, not your plans.
What each category means
The categories come from the customs and zone vocabulary that goods exporters have used for decades. Here is what each one means in plain terms.
| Category in 1.5 | Who it describes | Where the EDF usually goes |
|---|---|---|
| Custom DTA units | Businesses operating in the Domestic Tariff Area — that is, ordinary India outside special zones | AD bank (or STPI for software) |
| SEZ | Units approved and operating inside a Special Economic Zone | SEZ Development Commissioner |
| 100% EOU | Units registered under the Export Oriented Unit scheme | Confirm with your bank and the EOU's controlling authority |
| Warehouse export | Exports out of bonded/customs warehouses — a goods concept | Rarely relevant to services |
| Others | Any exporter not covered above | AD bank (or STPI for software) |
The Domestic Tariff Area is simply the part of India that is not an SEZ. If your office is in a regular commercial building in Kolkata or Kochi, you are in the DTA whether or not you have ever heard the phrase.
The decision for a typical service business
Most readers of this site are private limited companies, LLPs, partnership firms or proprietorships billing foreign clients from an ordinary office. None of them is in an SEZ, none is an EOU, and none exports from a warehouse. So the realistic choice is between "Custom DTA units" and "Others".
Both describe the same reality — a non-zone exporter — and the Regulations do not tell you which word a services firm should prefer. In practice, banks have their own habits. Some read "Custom DTA units" as a goods label tied to customs and expect service exporters to tick Others; some are happy either way. Ask your branch or relationship manager once, note their answer, and use it every month. Consistency matters more than the label.
A quick decision path
- Is your unit approved and operating inside an SEZ? Tick SEZ and file with the Development Commissioner.
- Are you registered as a 100% EOU? Tick 100% EOU and confirm the filing route.
- Are you exporting goods from a bonded warehouse? Tick Warehouse export (not a services scenario).
- None of the above? Tick Others or Custom DTA units, whichever your AD bank asks for.
Why the category changes who receives the form
The category isn't decorative. The Regulations route the EDF to different "specified authorities" depending on where you sit:
- Services other than software, outside an SEZ → AD bank.
- Software, outside an SEZ → AD bank or STPI. AD banks are now on par with STPI, and STPI certification is no longer mandatory.
- Any unit in an SEZ → the SEZ Development Commissioner.
So if you tick SEZ but email the form to your bank, the bank may push it back. If you are an SEZ unit and want the detail, read our piece on SEZ units and the EDF.
Worked examples
Kestrel Analytics LLP runs a data-analytics team from a rented floor in Hyderabad's commercial district. It is not in an SEZ. Its bank, when asked, said to tick "Others". Kestrel's October 2026 EDF lists four invoices worth ₹18,60,000 in total, category Others, filed with the AD bank.
Orbitline Software Pvt Ltd has two units: one in an IT SEZ and one in a regular office in the same city. The SEZ unit's invoices go on an EDF with category SEZ, filed with the Development Commissioner. The DTA unit's invoices go on a separate EDF to the AD bank. Mixing the two units' invoices on one form would make neither authority happy.
Meera Iyer & Associates, a proprietorship doing architectural drafting for Australian clients from a home office, ticks the category her bank prefers. Being small doesn't create a special category — there is no "freelancer" or "MSME" box.
Common mistakes with field 1.5
| Mistake | Why it causes trouble | Fix |
|---|---|---|
| Ticking SEZ because your building is in an "IT park" | IT parks and tech campuses are not automatically SEZs | Check your unit's SEZ approval; if none, you are DTA |
| Ticking 100% EOU because you export everything | EOU is a registration, not a description of your sales mix | Only tick it if you hold EOU approval |
| Changing the box month to month | Looks inconsistent and invites queries | Agree one option with your bank and stick to it |
| Combining SEZ and DTA units on one form | Each goes to a different authority | File separate EDFs per unit |
Related fields to keep consistent
Field 1.5 should line up with the rest of Part 1. Field 1.6 (AD code) only matters when the bank is the receiving authority. Field 1.1 (type of export) should say Services or Software. And field 1.11 (exporter name and address) should be the address of the unit whose category you ticked. The step-by-step EDF guide covers each of these fields in order.
This is general information, not legal or tax advice. If your structure involves an SEZ, an EOU or more than one unit, have your CA confirm the filing route before your first EDF.
Frequently asked questions
Which category of exporter should a software company outside an SEZ tick?
Usually Others or Custom DTA units, depending on what your AD bank prefers. Both describe an exporter in the Domestic Tariff Area. Software exporters outside an SEZ can file with the AD bank or with STPI.
Is a unit in an IT park the same as an SEZ unit?
Not necessarily. Many IT parks and tech campuses are ordinary commercial buildings, and some contain SEZ areas alongside non-SEZ space. Only units with SEZ approval should tick SEZ; check your approval documents if unsure.
Who receives the EDF for an SEZ unit?
The SEZ Development Commissioner. This is different from units outside SEZs, which file with their AD bank, or with STPI in the case of software. Keep SEZ and non-SEZ invoices on separate forms.
Does a freelancer or proprietor have a separate category?
No. There is no box for business size or legal form. A proprietorship outside an SEZ ticks the same option as a company outside an SEZ. Separately, RBI said on 7 October 2026 that individuals providing services abroad are not required to report; check with your bank until RBI's FAQs are out.
Can I leave field 1.5 blank?
Avoid it. The category tells the receiving authority how to process your form, and a blank field is an easy reason for a bank to return the EDF. Pick the option your bank confirms.
Bottom line
For most service exporters, field 1.5 is a choice between DTA and Others, settled by one question to your bank; SEZ units follow a different route entirely. Once you know your box, fill it once in the free EDF form generator and reuse it every month.
This guide is general information for Indian businesses, not legal or tax advice. Rules and bank processes change — confirm specifics with your AD bank or chartered accountant.