Temporary removal of SEZ goods: documentation, identification and return obligations with duty liability if not returned.

Removal of goods from a Special Economic Zone to the Domestic Tariff Area must be undertaken on serially numbered, pre-authenticated challans authenticated by designated company officials and intimated to the authorized officer. Returned goods must match recorded identification marks and be brought back within the prescribed period or duty becomes payable. Transfers to other units or specified park units are permitted subject to documentation and record keeping. Temporary removal of laptops and video projection systems requires accounting, a named authorization certificate with full specifications endorsed to the Specified Officer, acknowledgment, and retention of records.

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