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of <h1>Customs Officers Must Ensure SEZ Compliance: Verify Credentials, Assess Manufacturing, Follow Procedures Per SEZ Act</h1> Customs officers involved with Special Economic Zones (SEZs) must ensure committee decisions comply with legal provisions and consider revenue implications. They should verify the credentials of entrepreneurs setting up SEZ units and assess whether operations constitute manufacturing under the SEZ Act. The committee approves goods import or procurement for authorized operations, ensuring compliance with SEZ regulations. Activities like housing are approved incrementally, while duty-free materials for social infrastructure are restricted. Operations outside SEZs are unauthorized, and no tax benefits are given for contiguity measures. Proper procedures for goods movement between SEZs and Domestic Tariff Areas must be followed, and security measures such as entry/exit points must be established before operations begin.
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