a). SEZ units may export goods and services including agro-products, partly processed jewellery, sub-assemblies and component. It may also export by-products, rejects, waste scrap arising out of the production process.

Provided that the SEZ unit, other than trading, servicing unit, may also export to Russian Federation in Indian Rupees against repayment of State Credit/Escrow Rupee Account of the buyer, subject to RBI clearance, if any."

b). SEZ unit may import without payment of duty all types of goods, including capital goods, as defined in the Policy, whether new or second hand, required by it for its activities or in connection therewith, provided they are not prohibited items of imports in the ITC(HS). Goods shall include raw material for making capital goods for use within the unit. The units shall also be permitted to import goods required for the approved activity, including capital goods, free of cost or on loan from clients.

SEZ units may procure goods required by it without payment of duty, from bonded warehouses in the DTA set up under the Policy.

SEZ may import, without payment of duty, all types of goods for creating a central facility for use by software development units in SEZ. The central facility for software development can also be accessed by units in the DTA for export of software.

Gem & Jewellery and Jewellery units may also source gold/ silver/ platinum through the nominated agencies.

SEZ units may also import/procure from DTA specified goods without payment of duty and subject to such conditions, as may be notified by the Government, for setting up of units in the Zone.

In case of any doubt on importability or procurement from DTA, Development Commissioner shall refer the matter to the BOA for a decision.

(At the end of a). second para has been inserted, first para of b). is substituted & Last para added vide Ntf. No. 37(RE-01), Dt. 2-11-2001)