Special economic zone customs regime governs duty exemptions, admissions, operations, removals, and closure procedures. A new Chapter XA creates a distinct customs regime for special economic zones notified by the Central Government. Goods admitted into such zones are treated as outside the customs territory of India for customs purposes, and the Chapter prevails over conflicting provisions. The Chapter authorises rules on admissibility, customs control, authorised operations, duty exemptions and liabilities, drawback, duration of stay, security, transfer of ownership, removal of goods, and closure procedures.
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Provisions expressly mentioned in the judgment/order text.
Special economic zone customs regime governs duty exemptions, admissions, operations, removals, and closure procedures.
A new Chapter XA creates a distinct customs regime for special economic zones notified by the Central Government. Goods admitted into such zones are treated as outside the customs territory of India for customs purposes, and the Chapter prevails over conflicting provisions. The Chapter authorises rules on admissibility, customs control, authorised operations, duty exemptions and liabilities, drawback, duration of stay, security, transfer of ownership, removal of goods, and closure procedures.
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