Section 11(1) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(1)The zone unit or the developer may also procure capital goods or manufactured goods from export oriented undertaking or software technology park unit or electronic hardware technology park unit subject to following conditions, namely:-(i)subject to the procedure specified in regulation 7, the export oriented undertaking or software technology park unit or electronic hardware technology park unit, as the case may be, may transfer capital goods imported or procured duty free to the zone unit or the developer, as the case may be;(ii)subject to the procedure as specified in the regulation 10, the export oriented undertaking or software technology park unit or electronic hardware technology park unit, as the case may be, may also transfer manufactured goods to the zone unit or to the developer duty free;(iii)the goods procured by the zone unit or developer under clauses (i) and (ii) shall be used by it for the purposes of carrying out authorised operations in the zone only;(iv)the capital goods or manufactured goods in export oriented undertaking or software technology park unit or electronic hardware technology park unit so transferred under clauses (i) and (ii) to the zone unit shall be considered as imported goods for zone unit for all purposes.
