Exemption to all goods produced or manufactured in a Special Economic Zone and brought to any other place in India in accordance with the provisions of the Foreign Trade Policy 2004-2009 - 045/2005 - Customs -Tariff

Exemption for SEZ goods from additional customs duty applies when moved into India under the SEZ regulatory regime.

The notification exempts goods cleared from a special economic zone and brought to any other place in India from the additional duty of customs, provided the exemption is not available where those goods are exempt from sales tax or value added tax when sold in the domestic tariff area; the term 'special economic zone' is defined as zones notified under the Special Economic Zone regime and the notification has been subject to subsequent amendments and a temporal limitation.