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of <h1>Simplified Rule 50: SEZ Units Can Self-Attest Goods Transfers for Repairs, Testing, and R&D.</h1> The circular from the Ministry of Commerce & Industry, dated April 16, 2015, addresses the simplification of rules regarding inter-unit transfers within Special Economic Zones (SEZs). It refers to Rule 50 of the SEZ Rules, 2006, which allows units to transfer goods to the Domestic Tariff Area (DTA) or abroad for specific purposes such as repair, replacement, testing, calibration, quality testing, and research and development. The new instruction permits SEZ units to remove goods on a self-attestation basis, with notification to the Specified Officer and an undertaking to the Authorized Officer, while maintaining records as per SEZ Rules. This change is effective immediately.
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