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SPECIAL
ECONOMIC ZONES
(as on 1-04-2002)
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Eligibility
7.1
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(a)
Special Economic Zone (SEZ) is a specifically delineated
duty free enclave and shall be deemed to be foreign
territory for the purposes of trade operations and duties
and tariffs.
(b) Goods going into the SEZ area from DTA shall
be treated as deemed exports and goods coming from the
SEZ area into DTA shall be treated as if the goods are
being imported.
(c) SEZ units may be set up for manufacture of
goods and rendering of services, production, processing,
assembling, trading, repair, remaking, reconditioning,
re-engineering including making of gold/ silver/ platinum
jewellery and articles thereof or in connection therewith.
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Export
and Import of Goods. 7.2
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(a)
SEZ units may export goods and services including agro-products,
partly processed jewellery, sub-assemblies and component.
It may also export by-products, rejects, waste scrap
arising out of the production process.
SEZ units, other than trading/service unit, may also
export to Russian Federation in Indian Rupees against
repayment of State Credit/Escrow Rupee Account of the
buyer, subject to RBI clearance, if any.
(b) SEZ unit may import without payment of duty
all types of goods, including capital goods, as defined
in the Policy, whether new or second hand, required
by it for its activities or in connection therewith,
provided they are not prohibited items of imports in
the ITC(HS). Goods shall include raw material for making
capital goods for use within the unit. The units shall
also be permitted to import goods required for the approved
activity, including capital goods, free of cost or on
loan from clients.
(c) SEZ units may procure goods required by it
without payment of duty, from bonded warehouses in the
DTA set up under the Policy and from International Exhibitions
held in India.
(d) SEZ may import, without payment of duty,
all types of goods for creating a central facility for
use by software development units in SEZ. The Central
facility for software development can also be accessed
by units in the DTA for export of software.
(e) Gem & Jewellery and Jewellery units may
also source gold/ silver/ platinum through the nominated
agencies.
(f) SEZ units may also import/procure goods from
DTA without payment of duty for setting up of units
in the Zone.
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Leasing
Of Capital Goods 7.3
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SEZ
unit may, on the basis of a firm contract between the
parties, source the capital goods from a domestic/foreign
leasing company. In such a case the SEZ unit and the
domestic/ foreign leasing company shall jointly file
the documents to enable import/procurement of the capital
goods without payment of duty.
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Net
Foreign exchange Earning (NFE) 7.4
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SEZ
unit shall be a positive net foreign exchange earner.
Net Foreign exchange Earning (NFE) shall be calculated
cumulatively for a period of five years from the commencement
of commercial production according to the formula given
in Paragraph 7.4 of the Handbook (Vol-I).
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Monitoring
of performance 7.5
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(a)
The performance of SEZ units shall be monitored by a
committee comprising of Development Commissioner and
Customs. The Committee shall be headed by the Development
Commissioner. It will also see that the wastage/manufacturing
loss on gold/ silver/platinum jewellery and articles
are within the overall percentage prescribed in Appendix-
14 L of Handbook (Vol-I). In case of higher wastage/
manufacturing loss, the committee shall satisfy itself
of the reasonableness of the same.
(b) The performance of SEZ units shall be monitored
as per the guidelines given in Appendix-14 E of Handbook
(Vol-I).
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Legal
Undertaking 7.6
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The
unit shall execute a legal undertaking with the Development
Commissioner concerned and in the event of failure to
achieve positive foreign exchange earning it shall be
liable to penalty in terms of the legal undertaking
or under any other law for the time being in force.
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Approvals
and Applications 7.7
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(a)
Applications for setting up of SEZ units, satisfying
the conditions mentioned in paragraph 7.19 of the Handbook
(Vol.1) may be given approval by the concerned Development
Commissioner of SEZ. In other cases, approval may be
granted by the Board of Approvals (BOA) as notified
and indicated at Appendix 14 -B of Handbook (Vol-I).
(b) Proposal requiring industrial License may
be considered by the Board of Approval on case-to-case
basis.
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DTA
Sales and Supplies 7.8
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(a)
SEZ unit may sell goods, including by-products, and
services in DTA in accordance with the import policy
in force, on payment of applicable duty.
(b) DTA sale by service/trading unit shall be
subject to achievement of positive NFE cumulatively.
Similarly for units undertaking manufacturing and services/
trading activities against a single LOP, DTA sale shall
be subject to achievement of NFE cumulatively.
(c) The following supplies effected in DTA by
SEZ units will be counted for the purpose of fulfillment
of positive NFE:
(i) Supplies effected in DTA in terms of Paragraph 8.3
of the Policy.
(ii) Supplies made to bonded warehouses set up under
the Policy and/or under Section 65 of the Customs Act.
(iii) Supplies to other EOU/EPZ/SEZ/ EHTP/ STP units
provided that such goods are permissible for procurement
by units in terms of paragraph 7.2 of the Policy.
(iv) Supplies against special entitlement of duty free
import of goods
(v) Supplies of goods to defence and internal security
forces, foreign missions/diplomats provided they are
entitled for duty free import of such items in terms
of general exemption notification issued by the Ministry
of Finance.
(vi) Supply of services (by services units) relating
to exports paid for in free foreign exchange or for
such services rendered in Indian Rupees, which are otherwise
considered as having been paid for in free foreign exchange
by RBI.
(vii) Supplies of Information Technology Agreement (ITA-I)
items, provided that the items are manufactured in the
unit and attract zero rate of basic customs duty.
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Entitlement
for Supplies from the DTA 7.9
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(a)
Supplies from the DTA to SEZ units shall be eligible
for the following:
(I) DTA supplier shall be entitled for :-
(i) Relevant entitlements under paragraph 8.3 of the
Policy.
(ii) Discharge of Export performance, if any, on the
supplier.
(II) SEZ units shall be entitled for:-
(i) Reimbursement of Central Sales Tax;
(ii) Exemption from payment of Central Excise Duty on
all goods eligible for procurement as per paragraph
7.2 of the policy.
(iii) Reimbursement of Central Excise Duty, if any,
paid on bulk tea procured by SEZ units so long as levy
on bulk tea in this regard is in force.
(iv) Reimbursement of Duty paid on fuels or any other
goods procured from DTA as per the rate of drawback
notified by the Directorate General of Foreign Trade
from the date of such notification.
(b) Supplier of cut and polish diamonds, precious
and semi-precious stones, synthetic stones and processed
pearls from Domestic Tariff Area to the units situated
in SEZ shall be eligible for grant of Replenishment
Licenses at the rates and for the items mentioned in
Appendix-13 of the Handbook (Vol. I).
(c) The entitlements under paragraphs (I) and
(II) (i) and (ii) above shall be available provided
the goods supplied are manufactured in India.
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Export
Through Status Holder 7.10
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SEZ
unit may also export goods manufactured by it through
a merchant exporter/ status holder recognized under
this Policy or any other EOU/EPZ/SEZ/ EHTP/STP unit.
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Inter-unit
Transfer 7.11
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(a)
Transfer of manufactured goods, including partly processed/semi-finished
goods from one SEZ unit to another SEZ/EOU/EPZ/ EHTP/STP
unit will be allowed.
(b) Goods imported/procured by an SEZ unit may
be transferred or given on loan to another unit within
the same SEZ which shall be duly accounted for, but
not counted towards discharge of export performance.
(c) Transfer of goods in terms of sub-para (a)
and (b) above within the same SEZ shall not require
any permission but the units shall maintain proper accounts
of the transaction.
(d) Capital goods imported/procured may be transferred
or given on loan to another SEZ/EOU/ EPZ/ EHTP/ STP
unit with prior permission of the Development Commissioner
concerned.
Other Entitlements
Other entitlements of SEZ units are indicated in the
Handbook (Vol-1).
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Sub-
Contracting 7.12
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(a)
SEZ unit, may subcontract a part of their production
or production process through units in the DTA or through
other SEZ/EOU/EPZ/ EHTP/ STP, with the permission of
Customs authorities. Subcontracting of part of production
process may also be permitted abroad with the approval
of the Board of Approval.
(b) Subcontracting by SEZ gems and jewellery
units shall be subject to following conditions :-
i) Goods, finished or semi-finished, including studded
jewellery, containing quantity and purity equal to the
gold/ silver/platinum so taken out, shall be brought
back to the Zone within 30 days. Further, no diamond,
precious or semi-precious stones shall be allowed to
be taken out of the Zone for sub-contracting.
ii) Receive plain gold/silver/platinum jewellery from
DTA in exchange of equivalent quantity of gold/silver/
platinum, as the case may be, contained in the said
jewellery.
iii) SEZ units shall not be eligible for wastage or
manufacturing loss against the jewellery received from
DTA after processing as mentioned in (i) and against
exchange of gold/silver/platinum as mentioned in (ii)
above.
iv) The DTA unit undertaking job work or supplying jewellery
against exchange of gold/silver/platinum shall not be
entitled to export benefits.
(c) All units, including gem and jewellery, may
sub-contract part of the production or production process
through other units in the same SEZ without permission
of Customs authorities subject to records being maintained
by both the supplying and receiving units.
(d) SEZ units other than gems and jewellery units
may be allowed to undertake job-work for export, on
behalf of DTA exporter, provided the finished goods
are exported directly from SEZ units. For such exports,
the DTA units will be entitled for refund of duty paid
on the inputs by way of Brand Rate of duty drawback.
(e) Scrap/waste/remnants generated through job
work may either be cleared from the job worker's premises
on payment of applicable duty or returned to the unit.
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De-bonding
7.13
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(a)
SEZ unit may be de-bonded with the approval of the Development
Commissioner. Such de-bonding shall be subject to payment
of applicable Customs and Excise duties on the imported
and indigenous capital goods, raw materials etc. and
finished goods in stock. In case the unit has not achieved
positive NFE, the de-bonding shall be subject to penalty,
that may be imposed by the adjudicating authority under
Foreign Trade (Development and Regulation) Act, 1992.
(b) SEZ unit may also be permitted by the Development
Commissioner, as one time option, to de-bond on payment
of duty on capital goods under the prevailing EPCG Scheme,
subject to the unit satisfying the eligibility criteria
of that Scheme and standard conditions, as per Para
7.13 of the Handbook (Vol-I).
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Export
through Exhibitions/Export Promotion Tours/Export of
branded jewellery/ Export through show rooms abroad/Duty
Free Shops./ 7.14
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SEZ
gem and jewellery, units shall be entitled for the following:
(i) Export of gold/silver/platinum jewellery and articles
thereof, for holding/ participating in exhibitions abroad
with the permission of Development Commissioner.
Export through show rooms abroad /Duty Free Shops
(ii) Personal carriage of gold/ silver/ platinum jewellery,
precious, semi-precious stones, beads and articles.
(iii) Export of jewellery and branded jewellery, is
also permitted for display/sale in the permitted shops
set up abroad.
(iv) Display/sell in the permitted shops set up abroad
or in the show rooms of their distributors/agents.
(v) Set up show rooms/retail outlets at the International
Airports for sale of jewellery.
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Personal
carriage of Export/ Import parcel. 7.15
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Personal
carriage of gems and jewellery export parcels by foreign
bound passengers and personal carriage gems and jewellery,
import parcels by an Indian or foreign national may
be permitted as per the conditions given in paragraph
7.15 of the Handbook (Vol.1).
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Export
by post / courier 7.16
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Gold/silver/platinum
jewellery and articles thereof may be exported by airfreight
or through Foreign Post Office or through courier.
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Disposal
of Rejects/Scrap/ Waste/ Remnants 7.17
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Rejects/scrap/waste/remnants
arising out of production process or in connection therewith
may be sold in the DTA on payment of applicable duty.
No duty shall be payable in case scrap/waste/ remnants/
rejects are destroyed within the Zone after intimation
to the Custom authorities or destroyed outside the SEZ
with the permission of Custom authorities. Destruction
as stated above shall not apply to gold, silver, platinum,
diamond, precious and semi precious stones.
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Replacement/Repair
of Goods 7.18
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(a)
The general provisions of Policy relating to export
of replacement/ repaired goods shall apply equally to
SEZ units, save that, cases not covered by these provisions
shall be considered on merits by the Development Commissioner.
(b) The goods sold in the DTA and found to be
defective may be brought back for repair/ replacement
under intimation to Development Commissioner.
(c) Goods or parts thereof on being imported/
indigenously procured and found defective or otherwise
unfit for use or which have been damaged or become defective
after import/ procurement may be returned and replacement
obtained or destroyed. In the event of replacement,
the goods may be brought back from the foreign suppliers
or their authorised agents in India or the indigenous
suppliers.
(d) Goods may be transferred to DTA/abroad for
repair/ replacement, testing or calibration, quality
testing and R & D purpose under intimation to Customs
authorities.
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Management
of SEZ 7.19
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(a)
SEZ will be under the administrative control of the
Development Commissioner.
(b) All activities in the zone of SEZ units,
unless otherwise specified, shall be through self certification
procedure.
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Setting
up of SEZ in Private/ joint/State Sector 7.20
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A
SEZ may be set up in the public, private, joint sector
or by state Government as notified by the Ministry of
Commerce and Industry. The existing Export Processing
Zones (EPZs) may also be converted into SEZ by the Ministry
of Commerce and Industry through issue of a notification.
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Samples
7.21
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SEZ
units may, on the basis of records maintained by them,
and on prior intimation to Customs authorities:
(i) supply or sell samples in the DTA for display/market
promotion on payment of applicable duties;
(ii) Remove samples without payment of duty, on furnishing
a suitable undertaking to Customs authorities for bringing
the goods back within a stipulated period;
(iii) Samples, including samples made in wax models,
silver models and rubber moulds may be exported on the
basis of records maintained by the unit and under intimation
to the Custom authorities. Samples may also be exported
through courier agencies.
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Sale
of Un-utilised Material/ Obsolete goods 7.22
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(a)
In case an SEZ unit is unable, for valid reasons, to
utilize the goods, including capital goods and spares,
it may dispose them in the DTA in accordance with the
import policy in force and on payment of applicable
duties or export them.
(b) Capital goods and spares that have become
obsolete/surplus may either be exported or disposed
of in the DTA on payment of applicable duties. The benefit
of depreciation, as applicable, will be available in
case of disposal in DTA.
(c) No duty shall be payable if the goods are
destroyed with the permission of Customs authorities.
(d) SEZ unit may be allowed by Customs authorities
concerned to donate imported/ indigenously procured
(bought or taken on loan) computer and computer peripherals,
including printer, plotter, scanner, monitor, key-board
and storage units without payment of duty, two years
after their import/procurement and use by the units,
to recognized non-commercial educational institutions,
registered charitable hospitals, public libraries, public
funded research and development establishments, organisations
of the Government of India or Government of a State
or Union Territory as per Custom/ Central Excise notification
issued in this regard.
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Entitlement
for SEZ Developer 7.23
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(a)
Developer of SEZ in the Private/Joint/State sector may
import/ procure goods from DTA without payment of duty
for the development, operation and maintenance of SEZ.
(b) SEZ developer shall be eligible for the entitlements
as provided for in the Income Tax Act for development,
operation and maintenance of SEZ.
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Transitional
Arrangements 7.24
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An
existing EPZ unit will have the following options:
(a)
It can opt for SEZ Scheme under this Chapter. On conversion,
its previous obligations as an EPZ unit shall be subsumed
by its obligations under the SEZ Scheme. The raw materials,
components, consumable and finished goods lying in stock
with the unit at the time of conversion shall be taken
as its opening balance under the SEZ Scheme. All unutilized
DTA sale entitlements of the unit shall cease to exist
from the date of conversion as notified by the Ministry
of Commerce and Industry
(b) In case an existing EPZ unit decides not
to opt for (a) above, it can either convert into an
EOU or de-bond. In both the cases, the unit shall physically
move out of the SEZ.
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Handbook
for Procedures
For
More Detail Visit
Directorate General of Foreign Trade
(Government
of India)
Ministry of Commerce
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