Deeming of SEZ as Inland Container Depot confers customs depot status on IT/ITES zone developed by state infrastructure corporation The Central Government, exercising powers under the Special Economic Zones Act, appoints the date from which the information technology and information technology enabled services Special Economic Zone developed by the State Infrastructure and Industrial Development Corporation shall be deemed to be an Inland Container Depot under the Customs Act, thereby subjecting the SEZ to the customs depot legal regime and associated procedures.