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of <h1>SEZ Units Must Settle Duties, Penalties, and Material Transfers When Exiting with Compliance Requirements</h1> The statutory provision outlines the conditions for a unit's exit from a Special Economic Zone (SEZ). Upon exit, the unit must pay applicable duties on imported or indigenous goods and meet specific requirements. These include settling penalties, fulfilling approval letter conditions, and executing legal undertakings. For gems and jewelry units, precious materials must be handed over to a government-nominated agency. The Development Commissioner may permit a one-time exit option with duty payment under specific export promotion schemes.
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