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of <h1>SEZ Units Can Transfer Goods Between Zones Without Duty Payment Under Specific Regulatory Conditions</h1> Special Economic Zone (SEZ) Rule 38 governs the transfer of goods between units without duty payment. Units can transfer or loan goods to other SEZ units, Export Oriented Units, or Technology Park units, subject to specific conditions. Transfers require maintaining proper accounts, do not count towards Net Foreign Exchange Earning, and need prior written permission from the Specified Officer. Transferred goods are accounted as imports by the receiving unit, with corresponding deductions from the transferring unit's import records.
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