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of <h1>SEZ Developers Can Remove Used Packing Materials Duty-Free to DTA u/r 49(4)(b) of SEZ Rules 2006.</h1> Clarification has been issued regarding Rule 49(4)(b) of the SEZ Rules, 2006, which allows SEZ units to remove used packing materials, except metal containers, to the Domestic Tariff Area (DTA) without duty. According to Rule 14, the procedures for import or procurement of goods and services applicable to SEZ units also apply to SEZ developers. Therefore, Rule 49(4)(b) is confirmed to be applicable to SEZ developers, allowing them the same duty-free removal of used packing materials to the DTA.
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