Exit from Special Economic Zone requires payment of duties and taxes and may attract penalty if Net Foreign Exchange is negative. Exit from a Special Economic Zone requires approval and payment of applicable duties and taxes on capital goods, raw materials, components, consumables, spares and finished goods in stock; units lacking positive Net Foreign Exchange face penalty and must execute a legal undertaking in Form L. Demarcation of non-processing areas in IT/ITES SEZs is permitted under conditions. Gems and jewellery units must transfer precious materials to a nominated agency at an agency-determined price. A one-time exit may be permitted on payment under the Export Promotion Capital Goods scheme subject to eligibility.