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<h1>SEZ Units Must Maintain Positive Net Foreign Exchange Earnings Through Comprehensive Export and Import Calculations</h1> The statutory provision outlines rules for calculating Net Foreign Exchange Earnings for Special Economic Zone (SEZ) units over a five-year period. The calculation involves determining positive net foreign exchange by comparing the Free on Board value of exports and authorized supplies (A) against the total value of imported inputs, capital goods, and foreign exchange payments (B). The rule provides detailed guidelines for various types of supplies, including exports, duty-free imports, and services, with specific provisions for different sectors like gems and jewellery. Units must achieve a positive net foreign exchange, with potential extensions granted for genuine hardship or adverse market conditions.