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of <h1>Specified Goods in SEZs Exempt from Customs Duties; Conditions Include Authorization, NFE Requirements, and Compliance Penalties</h1> The notification exempts specified goods imported into Special Economic Zones (SEZs) from customs duties under certain conditions. Goods must be authorized by the Development Commissioner for manufacturing, processing, or trading purposes within the SEZ. Importers must fulfill Net Foreign Exchange Earning requirements and maintain proper accounts. Goods may be temporarily moved for repairs or processing, and specific allowances are made for gem and jewelry units. Exemptions also apply to software development units for training and testing purposes. The notification outlines conditions for duty-free clearance and stipulates penalties for non-compliance with export obligations.
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