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of <h1>Goods for SEZs Exempt from Customs Duties Under Customs Act 1962 & Customs Tariff Act 1975 with Conditions</h1> The Central Government exempts goods imported or procured for the development, operation, and maintenance of Special Economic Zones (SEZs) from customs duties under the Customs Act, 1962, and the Customs Tariff Act, 1975. This exemption is subject to conditions: the importer must have permission from the Development Commissioner, authorization by a committee led by the Chief Commissioner of Customs, and proper storage and accounting of goods. Goods cannot be removed from the SEZ without permission and duty payment. The importer must also execute a bond to utilize the goods within six months or face duty payment with interest.
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