Inspection requirement for used clothing consignments to domestic tariff area now mandated to occur at unit premises.
Paragraph 2(iii) of Instruction No. 69 is amended to require that consignments of used clothing sold to the Domestic Tariff Area be subject to complete inspection at the premises of the SEZ unit, making unit-level inspection an explicit compliance obligation for plastics and used clothing units.

Single window mechanism for environmental approvals mandates integrated clearances, SPCB representation in approval committees and surprise inspections.
A Single Window Mechanism is directed for SEZs and EOUs to consolidate environmental approvals: SPCBs must process consents under the Water and Air Acts together with authorisation/registration under the Hazardous Waste Rules, 2008 to issue integrated clearances. SEZ Unit Approval Committees are to include an SPCB representative for regulatory guidance and monitoring, and Development Commissioners must permit SPCB officials to conduct surprise inspections. MoEF/CPCB will promote universal adoption of integrated clearances and the Ministry of Commerce will facilitate SPCB participation and inspections.

Bond-cum-Legal Undertaking monitoring required; developers and units must top up shortfalls; longer-term bonds permitted to cover projected requirements.
SEZ developers and units must monitor their Bond-cum-Legal Undertaking quarterly or annually using their progress or performance reports and furnish additional bond amounts for any shortfall. Units must cover duty liability for three months, developers must cover projected requirements, and either may elect to furnish a longer-term Bond-cum-Legal Undertaking (e.g., one or five years) to reduce monitoring frequency.

SEZ approvals conditioned on tax treatment, regulatory clearances, and developer compliance with contiguity and refund obligations.
The Board approved multiple SEZ formal and authorised-operation proposals and co-developer requests subject to development guidelines, regulatory clearances and DC due-diligence. Co-developer approvals uniformly carried the condition that lease terms shall not determine tax treatment and Assessing Officers may examine taxability under Income Tax law. Matters touching revenue, service tax refund/exemption and certain contiguity relaxations were deferred pending Department of Revenue or TRU inputs. Authorised operations and de-notifications were approved in specified quantums, with conditions to refund tax/duty benefits where applicable and to comply with environmental and FTP-based import restrictions.

FTWZ storage rules now restrict warehousing to goods for zone development, unit setup, manufacturing, export or DTA sale.
Amendment limits activities of Free Trade Warehousing Zones (FTWZ) in sector specific SEZs so that units may store goods required for zone development, for setting up units, or for manufacturing and for export or Domestic Tariff Area sale of goods and finished products of units in that particular sector specific zone.

Transfer of used capital goods: tax exemption risk if 80:20 new-to-used ratio is not maintained, comply with approvals.
Transfer of used capital goods and businesses into IT SEZ units is permitted but may affect income tax exemptions if the 80:20 new-to-used ratio is breached; Development Commissioners are to be informed while Income Tax Department decides tax treatment. Manpower transfer is unrestricted; master contractors must have distinct subcontracts per SEZ unit. SEZ infrastructure investment should be new. DTA sales are allowed subject to achieving NFE positive earnings within five years. Inter SEZ shifts require Board of Approval consideration. IT/ITES SEZs may include electronic hardware manufacture; non IT testing activities should occur outside the SEZ.

Regulation of SEZ recycling units: ban on third party exports and single account controls to prevent DTA diversion.
The Department directs that plastics and used clothing recycling units in Special Economic Zones must not board band or split licences, must route all transactions through a single bank account, are prohibited from third party exports, must submit to 100% gate inspection for DTA sales, and must establish facilities to process used clothing and plastic waste by the compliance deadline; these controls inform decisions on extension of approvals, import entitlements and reprocessing permissions under Rule 18(4) of the SEZ Rules, 2006.

Transfer of used capital goods: SEZ units may receive DTA/STPI transfers subject to tax exemption limits and prescribed guidelines.
Transfers of used capital goods into SEZ units from STPI or other DTA sources are not prohibited by the SEZ Act or Rules; the main constraint is income tax treatment, whereby the SEZ unit cannot claim exemption if the value of transferred used goods exceeds 20% of total capital goods installed in a year. The Instruction reiterates detailed guidelines for transferring used/second hand capital goods from DTA, including from EOU/EHTP/STP/BTP units, and directs Development Commissioners to follow those guidelines or refer doubts to the Department of Commerce.

Suspension of Rule 47(3): abeyance applies to duty on sale of power from SEZ to DTA under customs change.
Operation of Rule 47(3) of the SEZ Rules, 2006 has been kept in abeyance with effect from the earlier notified date to implement the related customs notification, thereby suspending the rule's application to duty on sale of power from an SEZ to the DTA until further orders.

Energy conservation in SEZs mandates green building compliance, renewable integration, centralized treatment and periodic certification.
Energy conservation requirements for SEZs require the entire zone and individual buildings to adopt recognized green measures, applying the Energy Conservation Building Code where applicable and alternate rating programmes otherwise; mandate efficiency of envelope, HVAC and lighting, centralized metering and planning for district heating and cooling where appropriate; promote on-site renewable generation, organic waste power use, solar water heating and progressive solar/LED external lighting; impose rainwater harvesting, centralized tertiary sewage treatment and wastewater reuse; require waste segregation and industrial waste treatment; and mandate landscaping, transport measures, regional material sourcing and certification under Green SEZ guidelines with periodic recertification.

Special Economic Zones guidelines require comprehensive development plans and state approved master plans ensuring infrastructure and rehabilitation.
SEZ development is governed by applicable Land Acquisition Act procedures and the Resettlement and Rehabilitation Policy, requiring promoters to prioritise non cultivable land and ensure resource adequacy. Developers must prepare a long term Development Plan with land use, sectoral infrastructure, phased investment programmes, and environmental safeguards. State Governments shall constitute Empowered Committees to approve and enforce master plans and may delegate building plan approvals to Zone Approval Committees. Developers must provide core infrastructure-connectivity, water, drainage, sewerage, power-housing for workers, training facilities, and prioritise space for Small Scale Units.

SEZ approvals and regulatory decisions: formal and in principle grants, co developer authorisations, de notifications and procedural deferrals.
The Board granted multiple formal and in principle approvals for sector specific and multi product SEZs where developers held land and state recommendations existed, approved conversion of some in principle approvals subject to contiguity guidelines, authorised co developer roles for infrastructure (subject to tax assessment by revenue authorities), granted extensions of approval validity, approved de notifications and withdrawals subject to refund certificates, set a 10% threshold for area changes not requiring Board approval if contiguity is maintained, and deferred policy items pending Department of Revenue input while disposing of various appeals by upholding, rejecting or restoring Letters of Approval as appropriate.

Cost recovery obligations for SEZ staffing require developers to fund pay, allowances and remit payments promptly.
Developers must bear all pay, allowances and related benefits of central government officers posted to SEZs, provide furnished accommodation and prescribed facilities, and commence liability from the officer's actual date of joining; failure to pay permits officer withdrawal and recovery with penal interest. Development Commissioners will compute tentative half-year recoveries, issue demands for remittance by challan to zonal accounts, adjust for dearness allowance and pay revisions, reconcile final annual outflows in subsequent demands, require proportionate sharing where ad hoc services are provided, and maintain detailed records for audit under existing procedures.

Manpower structure in SEZs sets sanctioned posts, deputation appointments and cost-recovery obligations for private SEZ staffing.
Manpower structure prescribes sanctioned posts for Sector Specific and Multi Product SEZs, establishes that posts in private SEZs are on a cost recovery basis, allows officers to serve multiple proximate SEZs with apportionment of cost, mandates deputation-based initial appointments for specified posts with detailed eligibility criteria, requires Zonal Development Commissioners to prepare recruitment plans and convene Selection Committees, authorises specified re-designation and downgrading of posts subject to incumbents' continuity, and permits a one-time adjustment of sanctioned ADC strength to regularise excess promotions against deputation quota under DOPT conditions.

Zonal Development Commissioner coordination centralises SEZ single-window processing, approvals, inspections and claims administration.
Zonal Development Commissioners centralise SEZ administration by operating a Single Window Mechanism at zone, state and central levels; holding regular Approval Committee meetings to review zone development and pending approvals; compiling and coordinating matters before State Level Single Window Committees; forwarding inter-departmental matters to the Department of Commerce for BOA placement; sanctioning reimbursement-of-duty claims and handling DEPB claims within their jurisdiction; conducting notifications and inspections and maintaining original SEZ files; coordinating staffing and cost-sharing for private SEZ officers; and maintaining consolidated SEZ data for reporting.

Re-warehousing certificate requirement for SEZ removals to bonded warehouses ensures customs verification and potential duty recovery.
Procedure requires filing a Yellow Bill of Entry with invoice, packing list and a bonded warehouse space certificate; goods move on the fifth copy of the YBE bearing SEZ Customs verification marks and numbers; the bonded warehouse customs officer retains the fifth copy and issues a re-warehousing certificate which the SEZ unit must submit immediately to SEZ Customs, failing which SEZ Customs will initiate action to recover duty and interest.

Faster procedure for clearance of State SEZ bills streamlines inter-departmental consultation and presidential approval process.
Department of Commerce shall consult all concerned central departments, obtain their no-objection confirmations, and forward a consolidated recommendation to the Ministry of Home Affairs for final approval; Ministry of Home Affairs shall obtain the President's assent, and Development Commissioners of SEZs shall send copies of communications to the nodal department of the respective State Government.

SEZ Rules amendment: prior administrative instructions withdrawn and declared infructuous following regulatory change.
Amendment of the Special Economic Zone Rules, 2006 by Notification G.S.R. 501(E) renders several earlier administrative instructions ineffective; Instruction Nos. 36, 25, 24 and 16 (issued in 2009) are formally withdrawn as infructuous by Instruction No. 61 dated 14th July 2010, communicated by the Director.

FTWZ units holding goods permitted for foreign and domestic suppliers and buyers, subject to compliance with SEZ rules.
FTWZ units are authorised to hold goods on behalf of foreign suppliers and buyers and on behalf of Domestic Tariff Area suppliers and buyers, provided they comply with the applicable SEZ regulatory framework and meet the procedural, custody, documentation and reporting conditions prescribed by the SEZ rules.

Transfer of SEZ units permitted in principle but requires prior placement of each shifting proposal before the Board of Approvals.
Requests for transfer of units from one SEZ to another are permissible in principle, but every proposal to shift a unit must be submitted to and considered by the Board of Approvals, making transfers subject to prior presentation and administrative review rather than automatic relocation.