Withdrawal of benefits requires assessed customs duty remittance or export/transfer under duty-free licence within prescribed time.

On cancellation of a Unit's Letter of Approval the Unit must, within thirty days, furnish details of exemptions, drawbacks and concessions on capital goods, finished goods, raw materials and consumables in stock; the Development Commissioner will direct a Specified Officer to assess the customs duty-equivalent amount to be remitted. The assessed amount must be paid within three months (extendable once for valid reasons), capped at the benefits availed or customs duty on import. Alternatively, goods may be exported or transferred against a duty-free licence; failure to remove goods permits Development Commissioner repossession and public auction, with proceeds apportioned as approved by the Central Government.

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