SEZs treated as foreign territory: supplies to and from SEZs are governed by customs law, altering export import treatment. Chapter XA and the SEZ Rules/Regulations treat Special Economic Zones as foreign territory for customs purposes so that supplies from DTA to SEZ are exports and supplies from SEZ to DTA are imports, governed by the Customs Act and Customs Tariff Act rather than the Central Excise Act; goods admitted to SEZs are exempt from customs duties by statute, units and developers must execute bonds and maintain accounts, goods must be utilised/reexported/cleared within five years or duty and interest apply, and specific procedural, monitoring, transfer, temporary removal and closure rules govern SEZ operations.