SEZ import procurement rules require duty free sourcing with supplier export documentation and timely proof of export submission to avoid tax demand. SEZ units and developers may procure a broad range of goods duty free subject to Rule 26 restrictions. DTA suppliers must clear supplies to SEZ under zero rated export mechanisms-under bond or undertaking, permitted refund procedures, or as duty paid with rebate-using export cover documents. Goods admitted on the basis of export entitlement require a bill of export assessed before arrival. An authorized officer's endorsement on the prescribed documents or bill of export serves as proof of export and must be forwarded to the GST or Central Excise officer having jurisdiction over the DTA supplier within the prescribed period, else a tax or duty demand may be raised.