Destruction of goods permission: units may destroy zonal goods after advance intimation, subject to repayment of incentives.

Units in Special Economic Zones may destroy goods after giving at least seven days' advance intimation to the Specified Officer and securing any required environmental clearance; if destruction cannot occur inside the Zone it may be permitted outside in presence of the Authorized Officer, except that precious and semi-precious stones and precious metals cannot be destroyed. Goods procured from the Domestic Tariff Area on which drawback, DEPB credit or other export incentives were claimed require repayment upon destruction, except where such goods were purchased with foreign exchange.

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