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<h1>Commerce Dept Updates SEZ Trading Rules: All Trading Allowed, Section 10AA Benefits Limited to Re-Exports Only.</h1> The Department of Commerce has modified Instruction No. 1/2006 concerning trading units in Special Economic Zones (SEZs) due to challenges faced by existing units. These units, previously restricted in trading activities, will now be permitted to conduct all forms of trading. However, benefits under Section 10AA will exclude trading activities except for re-exporting imported goods. Units can source from domestic areas, provided they submit an undertaking that no income tax benefits will be claimed, except for re-export activities. Development Commissioners are instructed to implement these changes, and appropriate amendments will follow.