SEZ unit subcontracting permits export processing for Domestic Tariff Area exporters under rule-based annual permission and conditions. SEZ Units may subcontract export work for Domestic Tariff Area exporters only with annual permission from the Specified Officer and compliance with the subcontracting rule; precious metal scrap from a Unit may be sent to Government or approved private mints for conversion into standard bars under Customs procedure or sold in the Domestic Tariff Area on payment of duty on the metal content.