Units set up in SEZ for trading, including labelling, re-packing, minor
processing, may import or procure goods from DTA or from other
SEZ/EOU/EPZ units without payment of duty for physical exports or sale
to other SEZ/EOU/EPZ units or against Advance Licences and special duty
free entitlements. Paragraphs 9.36, 9.38 and 9.39 shall not apply to trading SEZ units.