Special Economic Zones Rules, 2006
[Ministry of Commerce and Industry (Department of Commerce), Notification dated 10-2-2006]
In exercise of the powers conferred by section 55 of the Special Economic Zones Act 2005(28 of 2005), the Central Government hereby makes the following rules, namely: -
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CHAPTER I - PRELIMINARY |
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| Rule 1 | Short title and commencement |
| Rule 2 | Definitions |
| CHAPTER II - PROCEDURE FOR ESTABLISHMENT OF SPECIAL ECONOMIC ZONE | |
| Rule 3 | Proposal for setting up of Special Economic Zone |
| Rule 3A | Proposal for approval as Co-developer |
| Rule 4 | Forwarding of proposal to Board |
| Rule 5 | Requirements for establishment of a Special Economic Zone |
| Rule 5A | Infrastructure requirements relating to information technology. |
| Rule 6 | Letter of Approval to the Developer |
| Rule 6A | Power of Central Government to review letter of approval |
| Rule 7 | Details to be furnished for issue of notification for declaration of an area as Special Economic Zone |
| Rule 8 | Notification of Special Economic Zone |
| Rule 9 | Grant of Approval for Authorized Operations |
| Rule 10 | Permission for procurement of items |
| Rule 11 | Processing and non-processing area |
| Rule 11A | Bifurcation of non-processing area |
| 36[Rule 11B | Non-processing areas for Information Technology or Information Technology Enabled Services Special Economic Zones] |
| Rule 12 | Import and procurement of goods by the Developer |
| Rule 13 | A Developer may export or transfer capital goods and spares |
| Rule 14 | Procedure applicable on import or procurement of goods and services, their admission, and clearance of goods |
| Rule 15 | Monitoring |
| Rule 16 | Transfer of Letter of Approval of Developer |
| CHAPTER III - PROCEDURE FOR ESTABLISHMENT OF A UNIT | |
| Rule 17 | Proposal for approval of Unit |
| Rule 18 | Consideration of proposals for setting up of Unit in a Special Economic Zone. |
| Rule 19 | Letter of Approval to a Unit |
| 30[Rule 19A | Unit deemed to be in International Financial Services Centre] |
| Rule 20 | Administrative Control of Special Economic Zones |
| Rule 21 | Offshore Banking Unit |
| 29[Rule 21A | Setting up of Unit by Multilateral or Unilateral or International agencies in International Financial Services Centre] |
| 32[Rule 21B | Units dealing with aircraft leasing activities] |
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24[CHAPTER IV - TERMS AND CONDITIONS FOR GRANT OF PERMISSION TO OPERATE INCLUDING AVAILING EXEMPTIONS, DRAWBACKS AND CONCESSIONS] [helldodold[CHAPTER IV - TERMS AND CONDITIONS SUBJECT TO WHICH ENTREPRENEUR AND DEVELOPER SHALL BE ENTITLED TO EXEMPTIONS, DRAWBACKS AND CONCESSIONS]helldod] |
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| Rule 22 | Terms and conditions for availing exemptions, drawbacks and concessions to every Developer and entrepreneur for authorized operations |
| Rule 23 | Supplies from the Domestic Tariff Area to a Unit or Developer for |
| Rule 24 | The procedure for grant of drawback claims and Duty Entitlement Pass Book credit to a Developer or Unit |
| Rule 25 | Where an entrepreneur or Developer does not utilize the goods or services |
| Rule 26 | General Conditions of Import and Export |
| Rule 27 | Import and Procurement |
| Rule 28 | A Unit or Developer may import goods directly into the Special Economic Zone or through any other |
| Rule 29 | Direct delivery shall be permitted |
| 31[Rule 29A | Procedure of import or export or procurement from or supply to Domestic Tariff Area of 36[aircraft or aircraft engine] [helldodold[aircraft]helldod] by a Unit in International Financial Services Centre] |
| 34[Rule 29B | Procedure of import or export or procurement from or supply to Domestic Tariff Area of ship by a Unit in International Financial Services Centre.] |
| Rule 30 | Procedure for procurements from the Domestic Tariff Area |
|
Rule
31 Omitted vide Notification dated 19/09/2018 |
The exemption from payment of service tax |
|
Rule
32 Omitted vide Notification dated 19/09/2018 |
The exemption from levy of taxes |
| Rule 33 | Admission of goods |
| Rule 34 | Utilization of goods |
| Rule 35 | Co-relation of import consignment with corresponding export consignment |
| Rule 36 | Filing of documents for admission and removal |
| Rule 37 | Duration of goods or services in a Special Economic Zone |
| Rule 38 | Transfer of ownership and removal of goods |
| Rule 39 | Destruction of goods |
| Rule 40 | Movement of goods to and from non-processing area |
| Rule 41 | Sub-Contracting |
| Rule 42 | Procedure for sub-contracting in Domestic Tariff Area or in a Unit in other Special Economic Zones or in Export Oriented Unit or in Electronic Hardware Technology Park unit or in Software Technology Park Unit or Bio-technology Park Unit or sub-contracting abroad |
| Rule 43 | Sub-contracting for Domestic Tariff Area unit for export |
| 35[Rule 43A | Work from Home] |
| Rule 44 | Contract Farming |
| Rule 45 | Exports |
| Rule 46 | Procedure for Export |
| CHAPTER V - CONDITIONS SUBJECT TO WHICH GOODS MAY BE REMOVED FROM A SPECIAL ECONOMIC ZONE TO THE DOMESTIC TARIFF AREA | |
| Rule 47 | Sales in Domestic Tariff Area |
| Rule 48 | Procedure for Sale in Domestic Tariff Area |
| Rule 49 | Domestic Tariff Area removals |
| Rule 50 | Temporary Removals to Domestic Tariff Area |
| Rule 51 | Procedure for temporary removals in Domestic Tariff Area |
| Rule 52 | Other Entitlements |
| CHAPTER VI - FOREIGN EXCHANGE EARNING - REQUIREMENTS AND MONITORING | |
| Rule 53 | Net Foreign Exchange Earnings |
| Exemption | |
| Rule 54 | Monitoring of performance |
| CHAPTER VII - APPEAL | |
| Rule 55 | Form of Appeal |
| Rule 56 | Time within which appeal is to be preferred |
| Rule 57 | Payment of fees |
| Rule 58 | Contents of appeal |
| Rule 59 | What to accompany form |
| Rule 60 | Filing of affidavits |
| Rule 61 | Rights of Appellant to appear before the Board |
| Rule 62 | Authorisation to be filed |
| Rule 63 | Procedure for filing appeal |
| Rule 64 | Furnishing of information and documents |
| Rule 65 | Date and place of hearing of appeal to be communicated |
| Rule 66 | Hearing of appeal |
| Rule 67 | Orders by the Board |
| Rule 68 | Order to be signed and dated |
| Rule 69 | Order to be communicated to the party |
| CHAPTER VIII - MISCELLANEOUS | |
| Rule 70 | Identity Cards |
| Rule 71 | Foreign Exchange Remittances |
| Rule 72 | Revival of sick units |
| Rule 73 | For the period when the Specified Officer is not posted in a Special Economic Zone |
| Rule 74 | Exit of Units |
| Rule 74A | Transfer of Assets by Special Economic Zone Units upon their exit. |
| Rule 75 | Self Declaration |
| Rule 76 | The “services” for the purposes of clause (z) of section 2 shall be the following, namely |
| Rule 77 | Procedure for withdrawal or cancellation of exemptions, concessions, drawbacks or any other benefits to a Unit |
| 6[Rule 78 | E-filing] |
| Rule 79 | Audit in Special Economic Zones for indirect taxes |
| Rule 80 | If an Special Economic Zone Unit, in case of bona fide default- |
1. Amended Vide Notification Dated 10/8/2006 [Special Economic Zones (Amendment) Rules, 2006]
2. Amended Vide Notification Dated 16/3/2007 [Special Economic Zones 3[(Amendment)] old[(Second Amendment)] Rules, 2007]
3. Amended Vide Notification No. G.S.R. 1744(E) Dated 12/10/2007 [Special Economic Zones (Second Amendment) Rules, 2007]
4. Amended Vide Notification Dated 14/11/2008 [Special Economic Zones (Amendment) Rules, 2008]
5. Amended Vide Notification Dated 3/2/2009 [Special Economic Zones (Amendment) Rules, 2009]
6. Amended Vide Notification Dated 20/05/2009 [Special Economic Zones (Second Amendment) Rules, 2009]
7. Amended Vide Notification Dated 03/08/2009 [Special Economic Zones (Third Amendment) Rules, 2009]
8. Amended Vide Notification Dated 14/06/2010 [Special Economic Zones (Amendment) Rules, 2010]
9. Amended Vide Notification Dated 12/07/2010 [Special Economic Zones (Second Amendment) Rules, 2010]
10. Amended Vide Notification Dated 07/09/2010 [Special Economic Zones (Third Amendment) Rules, 2010]
11. Amended Vide Notification Dated 28/09/2010 [Special Economic Zones (Fourth Amendment) Rules, 2010]
12 Amended Vide Notification Dated 10/11/2010 [Special Economic Zones (Fifth Amendment) Rules, 2010]
13 Amended Vide Notification Dated 16/12/2010 [Special Economic Zones (Six Amendment) Rules, 2010]
14 Amended Vide Notification Dated 12/8/2013 [Special Economic Zones Amendment Rule, 2013]
15 Amended Vide Notification Dated 02/01/2015 [Special Economic Zones Amendment Rule, 2014]
16 Amended Vide Notification Dated 16/07/2015 [Special Economic Zones Amendment Rule, 2015]
17 Amended Vide Notification Dated 06/08/2015 [Special Economic Zones (Second Amendment) Rule, 2015]
18 Amended Vide Notification Dated 05/08/2016 [Special Economic Zones Amendment Rule, 2016]
19 Amended Vide Notification Dated 05/08/2016 [Special Economic Zones Amendment Rule, 2016]
20 Amended Vide Notification Dated 21/11/2016 [Special Economic Zones Amendment Rule, 2016]
21 Amended Vide Notification Dated 26/12/2016 [Special Economic Zones Amendment Rule, 2016]
22 Amended Vide Notification Dated 03/01/2017 [Special Economic Zones Amendment Rule, 2017]
23 Amended Vide Notification Dated 12/06/2017 [Special Economic Zones Amendment Rule, 2017]
24 Amended Vide Notification Dated 19/09/2018 [Special Economic Zones Amendment Rule, 2018]
25 Amended Vide Notification Dated 09/11/2018 [Special Economic Zones (Second Amendment) Rule, 2018]
26 Amended Vide Notification Dated 31/01/2019 [Special Economic Zones (Amendment) Rule, 2019]
27 Amended Vide Notification Dated 07/03/2019 [Special Economic Zones (Second Amendment) Rule, 2019]
28 Amended Vide Notification Dated 07/03/2019 [Special Economic Zones (Amendment) Rules, 2018]
29 Inserted Vide Notification Dated 16/06/2021 [Special Economic Zones (Amendment) Rules, 2021]
30 Inserted Vide Notification Dated 06/07/2022 [Special Economic Zones (Second Amendment) Rules, 2022]
31 Inserted Vide Notification Dated 03/10/2022 [Special Economic Zones (Fourth Amendment) Rules, 2022]
32 Inserted Vide Notification Dated 23/02/2023 [Special Economic Zones (Amendment) Rules, 2023]
33 Amended Vide Notification Dated 27/04/2023 [Special Economic Zones (Amendment) Rules, 2023]
34 Inserted vide Notification Dated 04/07/2023 [Special Economic Zones (Third Amendment) Rules, 2023]
35. Inserted vide:- Notification Dated 07/11/2023 [Special Economic Zones (Fourth Amendment) Rules, 2023]
36. Inserted vide Notification Dated 06/12/2023 [Special Economic Zones (Fifth Amendment) Rules, 2023]
37. Substituted vide:- Notification Dated 06/06/2024 [Special Economic Zones (Third Amendment) Rules, 2024]
38. Substitute vide:- Notification Dated 20/06/2024 [Special Economic Zones (Fourth Amendment) Rules, 2024]
39. Substitute vide:- Notification Dated 26/12/2024 [Special Economic Zones (Fifth Amendment) Rules, 2024]
40. Substituted vide: Notification Dated 03/06/2025 [Special Economic Zones (Amendment) Rules, 2025]