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of <h1>SEZ Units Can Temporarily Transfer Goods to Domestic Tariff Area Without Duty Under Specific Conditions and Approvals</h1> A Special Economic Zone (SEZ) unit may temporarily remove specific goods to the Domestic Tariff Area without duty payment, including capital goods for repairs, goods for display or exhibition, items for testing or calibration, laptops for employee use, and other goods with prior approval. The unit can transfer goods for repair, replacement, testing, or research purposes under specified conditions, maintaining records and providing undertakings to the authorized officer.
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