Customs exemption for SEZ units enables duty-free imports for production subject to bond and foreign exchange obligations. The notification rescinds a prior anti dumping duty on Bisphenol A from the USA and exempts goods imported into or procured for units in notified Special Economic Zones from basic customs duty and additional duty, subject to authorisation, execution of a bond, achievement of positive Net Foreign Exchange Earning, utilisation within a stipulated period, maintenance of detailed accounts and reporting, and payment of duty with interest where NFEP obligations or utilisation requirements are not met, with special operational rules for removals, job work, jewellery units and clearance to the Domestic Tariff Area.