Sub-contracting permission required for SEZ units transferring production processes to outside units, subject to annual approval. SEZ units may sub-contract production or processes to DTA units, other SEZs, EOUs, EHTP, STP, or BTP units with prior annual permission of the Specified Officer; intra-SEZ sub-contracting requires no permission but both units must maintain proper accounts. Developers or co-developers may temporarily remove duty-free goods to DTA or specified park or SEZ units for sub-contracting with prior permission and subject to conditions set by the Approval Committee.