(a). Transfer of manufactured goods, including partly processed/semi-finished goods from one SEZ unit to another SEZ/EOU/EPZ/ EHTP/STP unit will be allowed.

(b). Goods imported/procured by an SEZ unit may be transferred or given on loan to another SEZ/EOU/EPZ/EHTP/STP unit which shall be duly accounted for, but not counted towards discharge of export performance.

Transfers of goods in terms of sub-paras (a) and (b) above within the same SEZ shall not require any permission but the units shall maintain proper accounts of the transaction.

(c). Other entitlements of SEZ units are indicated in the Handbook (Vol-1).

(Please see Cus Cir No.7/2002 date 29/01/2002)