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    <title>Exemption to special goods imported for production or packaging of goods for exports by units within the Vishakapatnam Export Processing Zone</title>
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    <description>Specified goods imported into the Vishakapatnam Export Processing Zone are exempt from customs duty when used for production, packaging or promotion of exports, conditional on unit authorisation, import licences, Development Commissioner approval, execution of a bond securing export obligations, use and accounting within the Zone, and compliance with transfer, re export and temporary removal permissions; duty becomes payable where goods are not used, re exported or accounted for as required, with prescribed exemptions for lost, damaged, scrap, samples, training goods and approved transfers.</description>
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      <description>Specified goods imported into the Vishakapatnam Export Processing Zone are exempt from customs duty when used for production, packaging or promotion of exports, conditional on unit authorisation, import licences, Development Commissioner approval, execution of a bond securing export obligations, use and accounting within the Zone, and compliance with transfer, re export and temporary removal permissions; duty becomes payable where goods are not used, re exported or accounted for as required, with prescribed exemptions for lost, damaged, scrap, samples, training goods and approved transfers.</description>
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