Duty on SEZ-to-domestic removals based on depreciated value; straight-line depreciation and identity conditions govern relief.

Capital goods removed from a Special Economic Zone to the Domestic Tariff Area require payment of duty or IGST on their depreciated value at the rate in force on removal; depreciation is allowed from commencement or first use and computed by a straight line quarterly method. Goods with export entitlements must be supplied back on payment equivalent to those entitlements unless none were availed. Units may return duty-paid goods for repair within specified periods on duty for repairs, and specified categories of goods (duty-paid imported goods cleared without processing, most used packing materials, and certain donated computer equipment after two years) may be removed duty-free where identity and approval conditions are met.

---

---

---