7.10.3

The import shall be subject to the following conditions:

(a) The goods shall be imported into the premises of the unit.

(b) The procedure as prescribed under Customs/ Excise rules for SEZ will be followed and general bond executed with Customs/Excise authority.

(c) Goods already imported/shipped/ arrived before the issue of Letter of Permission (LOP)/Letter of Intent (LOI) are also eligible for duty free clearance under the SEZ scheme provided customs duty has not been paid and the goods have not been cleared from customs.