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of <h1>SEZ Goods Management: Strict Rules Mandate Authorized Use, Duty Implications, and Flexible Disposal Options for Enterprises</h1> Statutory provisions govern the utilization of goods in Special Economic Zones (SEZ). Goods admitted into SEZ must be used only for authorized operations. If goods are used for unauthorized purposes or cannot be accounted for, customs duty will be charged as if cleared for home consumption. Units have multiple options for unused goods: export, sell to other SEZ units or export-oriented units without duty, sell with applicable GST, or dispose in Domestic Tariff Area by paying required duties based on import license.
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