Duty-free transfer of SEZ goods permitted within specified units, subject to entitlement, accounting and prior permission conditions.

Transfers or loans of goods or services admitted into or produced within a Special Economic Zone without duty may be made to specified Units or Developers without payment of duty if the transferee is eligible for duty free procurement, both parties maintain proper accounts, such goods are excluded from Net Foreign Exchange Earning, and (except for raw material from Domestic Tariff Area) are accounted as imports by the receiving Unit with corresponding deduction from the transferring Unit's import account; transfers to other SEZs or designated park units require prior written permission of the Specified Officer.

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