Import conditions for used IT assets allow SEZ-to-DTA movement without licence subject to prior-use, age, and compliance conditions. Insertion of Para 2.31(I)(e) makes import of Used IT Assets from SEZ to DTA Restricted but permits licence free movement where assets satisfy minimum SEZ usage and manufacturing age conditions; relocation of units from SEZ to DTA is subject to the age criterion though assets previously imported into SEZ in used condition and used there below the minimum period are excluded. Exemption is only available if no regulatory exemptions (CRO, WPC, RoHS) were availed on original import; otherwise a Restricted import licence is required.