Clarification on the issue of process of achieving NFE by FTWZ units

NFE calculation: warehousing on behalf of foreign supplier excludes goods' value, purchased-and-sold goods are included.

Where an FTWZ unit holds goods in an SEZ warehouse on behalf of a foreign supplier as a warehousing service, the value of those goods is excluded from the NFE calculation under the SEZ Rules provision for rendering services. Conversely, where the FTWZ unit purchases and sells goods, the value of goods held in the SEZ warehouse is included in the NFE calculation under the SEZ Rules provision applicable to sale of goods by units.