Temporary removals to domestic tariff area permit duty-free transfer of specified goods subject to approval, intimation, and recordkeeping.

Special Economic Zone units may temporarily remove specified goods to the Domestic Tariff Area without payment of duty and Integrated Goods and Service Tax for repair, display, testing, calibration, refinement, use by authorized employees, or other approved purposes; such transfers for repair, replacement, testing, calibration, quality testing and research and development require intimation to the Specified Officer and maintenance of movement records, and transfers to recognized laboratories must be backed by an undertaking to return goods and a certificate if goods are consumed or destroyed.

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