Duty-free procurement in SEZs permits import and domestic sourcing for authorized operations, subject to approvals and limited inspections.

Units and Developers in Special Economic Zones may import or procure duty-free all goods and services required for authorized operations subject to Import Trade Control classifications; exemptions extend to appointed contractors with joint documentation and unit liability. Restricted or prohibited items and Domestic Tariff Area supplies require prior Board of Approval consent and may attract export duty. Assessment is by self-declaration, with examinations limited to the SEZ gate or authorised areas unless specially permitted, and defective goods can be sent out for repair or replacement under specified conditions.

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