Special Economic Zone treatment as foreign territory makes DTA-to-SEZ supplies deemed exports and SEZ-to-DTA sales treated as imports. SEZs are treated as foreign territory for duties and taxes: DTA-to-SEZ supplies are deemed exports, SEZ-to-DTA supplies are treated as imports. Units may import duty-free for manufacture and related activities, subject to prohibited goods; simplified documentary assessment and self-certification apply, with customs examination only on specific intelligence. Temporary removals, sub-contracting and inter-unit transfers can be permitted on bond with return or export accounting obligations; non-compliance attracts duty liability. Special rules govern gem and jewellery, valuation for DTA clearances follows customs valuation rules, and units must maintain and submit specific accounts and statements.