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    <title>Procedural Requirement for removal of Excisable Goods to SEZ Units</title>
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    <description>Supplies to SEZ units are treated as exports; the supplier must execute a bond/Letter of Undertaking if supplying without payment of duty and file ARE 1. When using export incentive schemes, an assessed Bill of Export must be filed at the SEZ prior to dispatch and its assessment details recorded in ARE 1. For partial shipments invoices must be marked PART Shipment and the supplier must secure SEZ Customs endorsement on export documents and submit them to Central Excise as proof of export.</description>
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