Sub-contracting in SEZs requires prior permission for external units; intra-SEZ transfers need proper accounting. SEZ units may sub-contract production or processes to eligible domestic or export-oriented units with prior permission of the Specified Officer, granted annually; intra-SEZ sub-contracting needs no permission but requires proper accounts. Developers/co-developers or their contractors may temporarily remove duty-free goods to specified locations for sub-contracting, subject to prior permission and conditions prescribed by the Approval Committee.