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        Case ID :
        DGFT

        SEZ Units and Developers are now exempt from QCOs issued under...

        QCO exemption for SEZ imports now extends to permissible goods, with DTA clearance still subject to BIS compliance.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                SEZ Units and Developers are now exempt from QCOs issued under the BIS Act, 2016 for import of all permissible goods needed for authorised operations within SEZs, including raw materials, components, consumables, spares and capital goods, in line with the SEZ Act, 2005 and Rule 27 of the SEZ Rules, 2006. The exemption applies only to use within the SEZ; any removal, transfer or clearance of imported goods, or goods made from them, into the Domestic Tariff Area must comply with applicable QCOs, BIS requirements and other laws in force at the time of clearance. An undertaking must be furnished to the Development Commissioner at import.
                                Note: It is a system-generated summary and is for quick reference only.
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