Special Economic Zones Rules, 2006

Chapter 4
Terms and conditions subject to which entrepreneur and developer shall be entitled to exemptions, drawbacks and concessions

28. (1) A Unit or Developer may import goods directly into the  Special Economic Zone or through any other:-

    (a) ports or airports;

    (b) land customs stations;

    (c) inland container depots;

    (d) foreign post offices;

    (e) authorized couriers; or

    (f)  through  personal  baggage  of  passengers  authorized  by  the  Special Economic Zone Unit; or

     (g) Via  Satellite  data  communication   such   as  internet   or   any   other telecommunication link.

(2)  Goods  imported  through  ports  or  airports,  land  customs  stations,  or inland container depots shall be allowed to be transferred in full cargo load or less than container load cargo by direct transfer from such port or airport or Inland container Depot or land customs station to the Special Economic Zone.

(3)  The  import  of  Information  Technology enabled  services,  including software, shall also be allowed through data communication link, internet, e-mail or any other electronic mode.

(4)  The  Unit or  Developer  may also  procure  goods  required for the authorized operations, without payment of duty, from International Exhibitions held in India or from bonded warehouses  set  up under the  Foreign Trade  Policy  and under the Customs Act in the Domestic Tariff Area;

(5) The goods imported by the Unit or Developer shall be allowed to be transferred from the port or airport to the Special Economic Zone without examination by the Customs Authorities at the port or airport, as the case may be:

Provided that the goods may be examined with the prior permission of the Assistant or  Deputy Commissioner  of  Customs  in writing in case there is specific  adverse information or intelligence:

(6) The goods imported by a Developer or Unit shall be transshipped by the carrier or its agent directly to the Special Economic Zone.

(7)  Where import cargo destination ¹[is the Special Economic Zone]  ^Old[is  other than  the Special Economic  Zone], delivery shall be allowed at the destination port or airport on the strength of Bill of Entry assessed  by  Special Economic Zone Customs  without any Transshipment Bond:

Provided that in case of high value goods imported through the airport, the goods may be transferred to the Custodian who shall transfer the same to a designated Customs  Area  located inside  the Processing  Area  designated  by the Specified Officer for further delivery to the Unit or Developer:

Provided further that the high value cargo imported through the airport may also be transferred under the Customs escort at the option of the Unit or the Developer.

1. Substituted vide Notification Dated 3/2/2009