SEZ unit exit requires Development Commissioner approval and duty payment; penalties apply for negative net foreign exchange. Exit from a Special Economic Zone requires Development Commissioner approval, payment of applicable duties and taxes on capital goods and stock, and execution of a legal undertaking in Form L; failure to have positive Net Foreign Exchange may attract a penalty under the Foreign Trade (Development and Regulation) Act. Gems and jewellery units must hand over precious metals and materials to a government nominated agency at an agency determined price. A one time exit may be permitted under the Export Promotion Capital Goods scheme if eligibility is met.