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    <title>Special Economic Zones (Amendment) Rules, 2025</title>
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    <description>Amendments reduce the contiguous land area requirement for exclusively semiconductor/electronic component SEZs and list covered component sub assemblies; permit the Board to relax encumbrance free area conditions where land is mortgaged or leased to government agencies with reasons recorded; substitute discretionary language for certain export/transfer obligations and clarify permitted transfers to Customs Bonded Warehouses, Domestic Tariff Area on duty payment, or Free Trade and Warehousing Zone Units; require inclusion of goods received and goods supplied free of cost in Net Foreign Exchange calculations for semiconductor manufacturing services using customs valuation rules; and modify an Annexure II land area entry.</description>
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