Union of India - Act
The Special Economic Zones Rules, 2006
UNION OF INDIA
India
India
The Special Economic Zones Rules, 2006
Rule THE-SPECIAL-ECONOMIC-ZONES-RULES-2006 of 2006
- Published on 10 February 2006
- Commenced on 10 February 2006
- [This is the version of this document from 10 February 2006.]
- [Note: The original publication document is not available and this content could not be verified.]
Chapter I
Preliminary
1. Short title and commencement. - (1) These rules may be called The Special Economic Zones Rules, 2006.
2. Definitions. - (1) In these rules, unless the context otherwise requires,-
(a)"Act" means the Special Economic Zones Act, 2005 (28 of 2005);(b)[ "Advance License" means Advance License issued under the Duty Exemption and Remission Scheme of the Foreign Trade Policy and includes advance authorization;](c)"Authorized Officer" means an Inspector or Preventive Officer or Appraiser or Superintendent of Customs posted in the Special Economic Zone and authorized by the Specified Officer to discharge any of his functions under these rules;(d)"Bio-Technology Park Unit" means a unit approved under the Bio-Technology Park Scheme of the Foreign Trade Policy;(e)"capital goods" means any plant, machinery, equipment or accessories required for manufacture or production, either directly or indirectly, of goods or for rendering services, or for development of Special Economic Zone, including those required for construction, replacement, modernization, technological upgradation or expansion and also include material handling equipment, packaging machinery and equipments, refractories for initial lining, refrigeration equipment, power generating sets, machine tools, equipment and instruments for testing, research and development, quality and pollution control system, for use in manufacturing, construction, mining, agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture and viticulture, and in the services sector;(f)"component" means one of the parts of a sub-assembly or assembly of which a manufactured product is made up and into which it may be resolved and includes an accessory or attachment to the component;(g)"consumable" means any item, (including fuels, high speed diesel oil, light diesel oil and other such petroleum products) which is required for a manufacturing process, which may or may not be substantially or totally consumed during a manufacturing process but does not necessarily form part of the end product;(h)"custodian" means any person referred to in section 45 of the Customs Act, 1962 (52 of 1962);(i)"Customs Act" means the Customs Act, 1962 (52 of 1962);(j)"drawback" means drawback referred to in the Customs Act, 1962 (52 of 1962);[***] [Omitted '(k) 'Duty Entitlement Pass Book Scheme' means the Duty Exemption Pass Book Scheme framed under the Foreign Trade Policy; and (l) 'Duty Free Replenishment Certificate' means Duty Free Replenishment Certificate issued under the Foreign Trade Policy;' by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).](m)"Electronic Hardware Technology Park Unit" means a unit approved in accordance with the Electronic Hardware Technology Park Scheme framed under the Foreign Trade Policy;(n)"Export Oriented Unit" means a unit approved in accordance with the Export Oriented Unit scheme framed under the Foreign Trade Policy;(o)"Foreign Trade Policy" means the Foreign Trade Policy notified from time to time by the Central Government under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992);(p)"Form" means the form appended to these rules;(q)"Handbook" means the Handbook of Procedures framed under the Foreign Trade Policy;(r)"Import Trade Control (Harmonized System) Classifications of Export and Import Items" means the items notified from time to time by the Central Government under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992);(s)"infrastructure" means facilities needed for development, operation and maintenance of a Special Economic Zone and includes industrial, business and social amenities like development of land, roads, buildings, sewerage and effluent treatment facilities, solid waste management facilities, port, including jetties, single point moorings, storage tanks and interconnecting pipelines for liquids and gases, Inland Container Depot or Container Freight Station, warehouses, airports, railways, transport system, generation and distribution of power, gas and other forms of energy, telecommunication, data transmission network, information technology network, hospitals, hotels, educational institutions, leisure, recreational and entertainment facilities, residential and business complex, water supply, including desalination plant, sanitation facility;(t)"Nominated Agency" means:-(a)the MMTC Ltd, being a company registered under the Companies Act, 1956 (1 of 1956);(b)the Handicraft and Handloom Export Corporation Limited, being the company registered under the Companies Act, 1956 (1 of 1956);(c)the State Trading Corporation of India Limited, being the company registered under the Companies Act, 1956 (1 of 1956);(d)the Projects and Equipment Corporation of India Limited being the company registered under the Companies Act, 1956 (1 of 1956); and(e)any other agency authorized by the Reserve Bank of India;(u)raw material" means:-(a)basic materials which are needed for the manufacture of goods, but which are still in a raw, natural, unrefined or un-manufactured state; and(b)any materials or goods which are required for the manufacturing process (including, catalysts for initial charge), packing material, whether they have actually been previously manufactured or are processed or are still in a raw or natural state;(v)"Replenishment License" means the Replenishment License issued under the Foreign Trade Policy;(w)"section" means the section of the Act;(x)"Sector" means one or more products or one or more services falling under a category such as engineering, textiles and garments, pharmaceuticals and chemicals, handicrafts, gem and jewelery, electronics hardware and software, including information technology enabled services and bio-technology;[Provided that various categories comprising their respective products or services, similar or compatible with each other, including related ancillary services and Research and Development services of the sector and additional combination of products and services of a similar or compatible nature as approved by the Board of Approval shall constitute a single sector;] [Inserted by Notification No. G.S.R. 540 (E) dated 12.8.2013 (w.e.f. 10.2.2006).](y)"Software Technology Park Unit" means a unit approved under the Software Technology Parks Scheme of the Foreign Trade Policy;(z)"spares" means a part or a sub-assembly or assembly for substitution, that is ready to replace an identical or similar part or sub-assembly or assembly and includes a component or an accessory;[***] [Omitted by '(za), (zb) and (zc)' Notification No. G.S.R. 940(E), dated 17.12.2019 (w.e.f. 10.2.2006).](zd)"Specified Officer" in relation to a Special Economic Zone means Joint or Deputy or Assistant Commissioner of Customs for the time being posted in the Special Economic Zone;(ze)"status holder" means an exporter recognized under the Foreign Trade Policy;(zf)[ "Vacant Land" means the land where there are no functional ports, manufacturing units, industrial activities or structures in which any commercial or economic activity is in progress.] [Inserted by S.O. 1293(E), dated 20.5.2009 (w.e.f. 20.5.2009).](zg)[ "Registration-cum-Membership Certificate" means the membership certificate issued by Export Promotion Council for Export Oriented Units and Special Economic Zones.] [Inserted by Notification No. G.S.R. 771(E), dated 5.8.2016 (w.e.f. 10.2.2006).]Chapter II
Procedure For Establishment Of Special Economic Zone
[3. Proposal for setting up of Special Economic Zone - Every proposal under sub-sections (2) to (4) of section 3 shall be made in Form 'A' and be submitted to the concerned Development Commissioner as specified in Annexure-III, who, within a period of fifteen days, shall forward it to the Board with his inspection report, State Government's recommendation [recommendation for National Security Clearance [wherever necessary,] as per guidelines issued by the Ministry of Home Affairs] and other details specified under rule 7.][3A. Proposal for approval as Co-developer. - The proposal under sub-section (11) of section 3 for providing infrastructural facilities in Form A1 to the concerned Development Commissioner, as specified in Annexure III, who, within a period of fifteen days, shall forward it to the Board with his recommendations.]4. Forwarding of proposal to Board. - (1) The State Government shall forward the proposals received under sub-sections (2) and (4) of section 3 to the Board of Approval (Deputy Secretary, Ministry of Commerce and Industry, Department of Commerce, Udyog Bhavan, New Delhi 110011) alongwith its recommendations, within forty-five days of receipt of such proposal:
Provided that where the Board approves a proposal received under sub-section (3) of section 3, the person shall obtain concurrence of the State Government within six months from the date of such approval.5. Requirements for establishment of a Special Economic Zone. - (1) The Board may approve as such or modify and approve a proposal for establishment of a Special Economic Zone, in accordance with the provisions of sub-section (8) of section 3, subject to the requirements of minimum area of land and other terms and conditions indicated in sub-rule (2).
| SL.No.1 | Categoryof cities as perAnnexure IV A | Minimumbuilt up area requirement |
| (1) | (2) | (3) |
| 1. | Category'A' | 1,00,000sq mts |
| 2. | Category'B' | 50,000sq mts |
| 3. | Category'C' | 25,000sq mts |
5A. [ Infrastructure requirements relating to information technology, Bio-technology, Research and Development facilities, Fabless Semi-conductor Industry and Electronic Manufacturing Services. [Inserted by Notification No. G.S.R. 2(E), dated 26.12.2016 (w.e.f. 10.2.2006).]
- In case of a Special Economic Zone relating to information technology, Bio-technology, Research and Development facilities, Fabless Semi-conductor Industry and Electronic Manufacturing Services, the following facilities shall be ensured, namely:-6. Letter of Approval to the Developer. - [(1) The Central Government shall, within a period of thirty days of the communication received by it under clause (a) or clause (b) of sub-section (9) of section 3 of the Act grant following approvals:-
(a)formal approval in the cases where land is in possession of the developer in Form-B to the person or the State Government concerned or in Form C, if the approval is for providing infrastructural facilities in the Special Economic Zone, incorporating additional conditions, if any, specified by the Board while approving the proposal;(b)in-principle approval in other cases in Form B-1 to the person or the State Government concerned, incorporating additional conditions, if any, specified by the Board while approving the proposal.]7. Details to be furnished for issue of notification for declaration of an area as Special Economic Zone. - (1) The Developer shall furnish to the Central Government, particulars required under sub-section (1) of section 4 with regard to the area referred to in sub-section (2) or sub-section (4) of section 3 (hereinafter referred to as identified area), with a certificate from the concerned State Government or its authorized agency stating that the Developer(s) have legal possession and irrevocable rights to develop the said area as SEZ and that the said area is free from all encumbrances:
Provided that where the Developer has leasehold rights over the identified area, the lease shall be for a period not less than twenty years.8. Notification of Special Economic Zone. - After the submission of details as required under rule 7 and other details, if any, required by the Central Government and on acceptance of the conditions specified in the Letter of Approval, the Central Government shall notify the identified area as a Special Economic Zone under sub-section (1) of section 4, if the area proposed for notification is not less than the minimum area prescribed under rule 5.
[Provided that the Central Government may, on the recommendation of the Board on the application made by the Developer, if it is satisfied, modify, withdraw or rescind the notification of a Special Economic Zone issued under this rule:Provided further that the Developer shall submit his application for withdrawal of notification in Form C6 to the concerned Development Commissioner as specified in Annexure III, who, within a period of fifteen days, shall forward it to the Board with his recommendations.]9. Grant of Approval for Authorized Operations. - The Developer shall [submit in Form C7 to the Development Commissioner who within a period of fifteen days, shall forward it to the Board with his recommendations] the details of operations proposed to be undertaken in the Special Economic Zone for obtaining authorization under sub-section (2) of section 4 at the time of seeking approval for setting up of Special Economic Zone or thereafter:
Provided that exemptions, drawbacks and concessions shall be available for the authorized operations as per the procedure specified in rule 12 after the Special Economic Zone had been notified under rule 8:Provided further that the Developer of an existing Special Economic Zone shall submit to the Board the details of operations proposed to be undertaken in the Special Economic Zone for the purpose of availing exemptions, drawbacks and concessions.10. Permission for procurement of items. - The Approval Committee may permit goods and services to carry on the operations authorized under rule 9:
Provided that for the Special Economic Zones set up by the Central Government, the goods and services required for the authorized operations may be approved by the Board:[Provided further that exemptions, drawbacks and concessions on the goods and services allowed to a Developer or Co-Developer, as the case may be, shall also be available to the contractors including sub--contractors appointed by such Developer or Co--Developer, and all the documents in such cases shall bear the name of the Developer or Co-Developer along with the contractor or sub-contractor and these shall be filed jointly in the name of the Developer or Co--Developer and the contractor or sub-contractor, as the case may be:Provided also that the Developer or Co-Developer, as the case may be, or the Special Economic Zone Unit shall be responsible and liable for proper utilization of such goods in all cases.] [Substituted by Notification No. G.S.R. 501 (E), dated 14.6.2010 (w.e.f. 10.2.2006).]11. Processing and non-processing area. - [(1) The Development Commissioner shall demarcate and issue demarcation order under the provision of Section 6, specifying the survey numbers and boundaries of area of the Special Economic Zone as specified in the notification issued under rule 8.]
4. [ The persons authorized by the Development Commissioner shall only be allowed to enter the processing area of a Special Economic Zone.] [Substituted by Notification No. G.S.R. 72 (E) dated 3.2.2009 (w.e.f. 10.2.2006).]
12. Import and procurement of goods by the Developer. - (1) The Developer may import or [procure goods and services] from the Domestic Tariff Area, without payment of duty, taxes and cess for the authorized operations, subject to the provisions contained in sub-rules (2) to (8).
13. A Developer may export or transfer capital goods and spares including construction equipment that have become obsolete or surplus to another Developer, or Unit after obtaining the approval of the Specified Officer.
14. Procedure applicable on import or procurement of goods and services, their admission, and clearance of goods. - The procedures applicable to Units on import or procurement of goods and services, their admission, clearance of goods, shall apply, mutatis mutandis, to the Developer, except that in case of a Developer, goods imported or procured from Domestic Tariff Area shall be allowed to be moved or utilized for the purposes of authorized operations in the non-processing area of Special Economic Zone as well.
15. Monitoring. - The utilization of the goods imported or procured from the Domestic Tariff Area by the Developer shall be monitored by the Approval Committee.
16. Transfer of Letter of Approval of Developer. - The relevant provisions of section 3, and these rules, as far as may be, apply for transfer of Letter of Approval of a Developer under clause (a) of sub-section (9) of section 10.
Chapter III
Procedure For Establishment Of A Unit
17. Proposal for approval of Unit. - (1) A consolidated application seeking permission for setting up of a Unit and other clearances, including those indicated below, shall be made to the Development Commissioner, in Form F, [***], with a copy to the Developer:-
(a)Setting up of Unit in a Special Economic Zone;(b)Annual permission for sub-contracting;(c)Allotment of Importer-Exporter Code number;(d)Allotment of land/industrial sheds in the Special Economic Zone;(e)Water connection;(f)Registration-cum-Membership Certificate;(g)Small Scale Industries Registration;(h)Registration with Central Pollution Control Board;(i)Power connection;(j)Building approval plan;(k)[ Goods and Services Tax registration certificate;] [Substituted by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).](l)Approval from inspectorate of factories;(m)Pollution control clearance, wherever required;(n)Any other approval as may be required from the State Government.18. Consideration of proposals for setting up of Unit in a Special Economic Zone. - (1) The Approval Committee may approve or approve with modification or reject a proposal placed before it under sub-rule (2) of rule 17, within fifteen days of its receipt:
Provided that where the approval is to be granted by the Board in terms of sub-rule (3) of rule 17, the Board shall approve or approve with modification or reject such proposal within forty-five days of its receipt:Provided further that the Approval Committee or the Board, as the case may be, shall record the reasons, in writing, where it approves a proposal with modifications or where it rejects a proposal and Development Commissioner by order shall communicate such reasons to the person making the proposal.19. Letter of Approval to a Unit. - (1) On approval of a proposal under rule 18 and 19, Development Commissioner shall issue a Letter of Approval in Form G, for setting up of the Unit:
20. Administrative Control of Special Economic Zones. - Every Special Economic Zone shall be under the administrative control of a Development Commissioner appointed under sub-section (1) of section 11.
21. Offshore Banking Unit. - (1) The application for setting up and operation of Offshore Banking Unit in Special Economic Zone shall be made to the Reserve Bank of India in the Form VI prescribed under Banking Regulation (Companies) Rules, 1949 under section 23 of the Banking Regulation Act, 1949 (10 of 1949).
Chapter IV
[Terms and Conditions for Grant of Permission To Operate Including Availing Exemptions, Drawbacks and Concessions]
22. Terms and conditions for availing exemptions, drawbacks and concessions to every Developer and entrepreneur for authorized operations. - (1) Grant of [permission to operate including availing] [Substituted by Notification No. G.S.R. 200(E), dated 7.3.2019 (w.e.f. 10.2.2006).] exemption, drawbacks and concession to the entrepreneur or Developer shall be subject to the following conditions, namely:-
(i)the Unit shall execute a Bond-cum-Legal Undertaking in Form H, with regard to its obligations regarding proper utilization and accountal of goods, including capital goods, spares, raw materials, components and consumables including fuels, imported or procured duty free and regarding achievement of positive net foreign exchange earning;(ii)the Developer and co-Developer shall execute the Bond-cum-Legal Undertaking in Form D with regard to their obligations regarding proper utilization and accountal of goods, including goods procured or imported by a contractor [including the sub-contractor] [Inserted by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).] duly authorized by the Developer or co-Developer as the case may be;(iii)the Bond-cum-Legal Undertaking shall be jointly accepted by Development Commissioner and by the Specified Officer:Provided that the Bond-cum-Legal Undertaking executed by the Unit or the Developer including co-Developer shall cover one or more of the following activities, namely:-(a)the movement of goods between port of import or export and the Special Economic Zone;(b)the authorized operations, as applicable to Unit or Developer;(c)temporary removal of goods or goods manufactured in Unit for the purposes of repairs or testing or calibration or display or processing or sub-contracting of production process or production or other temporary removals into Domestic Tariff Area without payment of duty;(d)re-import of exported goods;(iv)the procedure for execution of Bond-cum-Legal Undertaking shall be as under:-(a)the Bond-cum-Legal Undertaking, where the entrepreneur or Developer is a company shall be executed by the Managing Director of the company or the Director(s) or any person who has or have been duly authorized for this purpose by a resolution of the Board of Directors of the company and shall be affixed with the common seal of the company; where the entrepreneur is a partnership firm, Bond-cum-Legal Undertaking shall be executed by all the partners or authorized partner(s); where the entrepreneur is a Hindu Undivided Family, the, Bond-cum-Legal Undertaking shall be executed by the Karta; and where the entrepreneur is a proprietorship concern, the Bond-cum-Legal Undertaking shall be executed by the proprietor;(b)the value of the Bond-cum-Legal Undertaking shall be equal to the amount of effective duties leviable [of goods and services] [Substituted 'on import or procurement' by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).] from the Domestic Tariff Area of the projected requirement of capital goods, raw materials, spares, consumables, intermediates, components, parts, packing materials [and services] [Inserted by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).] for three months as applicable but which will not be levied on account of admission of such goods into the Unit or the amount of effective duties leviable [of goods and services] [Substituted 'on import or procurement' by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).] from Domestic Tariff Area of the projected requirements of goods for the authorized operation by the developer but will not be levied on account of admission of such goods into the Special Economic Zone;(c)where the value of Bond-cum-Legal Undertaking executed falls short on account of requirement of additional goods [and services] [Inserted by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).], the Unit or the Developer shall submit additional Bond-cum-Legal Undertaking;(d)there shall be no debit and credit, the Bond-cum-Legal Undertaking amount shall be monitored quarterly or yearly on the basis of Quarterly Progress Report or Annual Progress Report submitted by the Developer or Unit, as the case may be, and in case of any shortfall in the Bond-cum-Legal Undertaking amount, a fresh or additional Bond-cum-Legal Undertaking shall be furnished;(e)the original of Bond-cum-Legal Undertaking shall be maintained by the office of Development Commissioner and certified copies shall be given to the Specified Officer and Unit or Developer;(f)the value of the Bond-cum-Legal Undertaking in respect of gems and jewelery units shall be calculated on rates as notified by the Central Government, from time to time;(g)duly completed Bond-cum-legal undertaking executed by the Unit or Developer, in accordance with the rules above, as the case may be, shall be deemed to have been accepted, if no communication is received within seven working days from the date of its submission.(v)[ The Unit or the developer including co-developer shall obtain a Registration-cum-Membership Certificate for availing exemptions, drawbacks and concessions.] [Inserted by Notification No. G.S.R. 771(E), dated 5.8.2016 (w.e.f. 10.2.2006).]23. Supplies from the Domestic Tariff Area to a Unit or Developer for their authorized operations shall be eligible for export benefits as admissible under the Foreign Trade Policy.
24.
25. Where an entrepreneur or Developer does not utilize the goods or services on which exemptions, drawbacks, cess and concessions have been availed for the authorized operations or unable to duly account for the same, the entrepreneur or the Developer, as the case may be, shall refund an amount equal to the benefits of exemptions, drawback, cess and concessions availed without prejudice to any other action under the relevant provisions of the Customs Act, 1962 (52 of 1962), the Customs Tariff Act, 1975 (51 of 1975), the Central Excise Act, 1944 (1 of 1944), the Central Excise Tariff Act, 1985 (5 of 1986), [the Central Goods and Services Tax Act, 2017 (12 of 2017), Integrated Goods and Services Tax Act, 2017 (13 of 2017), State Goods and Services Tax Acts, Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992)] and the enactments specified in the First Schedule to the Act, as the case may be:
Provided that if there is a failure to achieve positive net foreign exchange earning, by a Unit, [or stipulated Value addition, such entrepreneur shall also be liable] [Substituted 'such entrepreneur shall be liable' by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).] for penal action under the provisions of Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) and the rules made thereunder.26. General conditions of Import and Export. - A Unit may export goods and services, including agro-products, partly processed goods, sub-assemblies, components, by-products, rejects, waste or scrap except prohibited items of exports indicated in the Import Trade Control (Harmonized System) Classifications of Export and Import items:
Provided that export of Special Chemicals, Organisms, Materials, Equipment and Technologies shall be subject to fulfillment of the conditions indicated in the Import Trade Control (Harmonized System) Classification of Export and Import items:Provided further that if any permission is required for import under any other law, the same shall be allowed with the approval of the Board of Approval:[Provided also that the Foreign Trade Policy restrictions on State Trading Enterprises shall not apply to Special Economic Zone manufacturing Units:Provided also that export of [or supply from Domestic Tariff Area, of any ore] shall be subject to the conditions as imposed by the Central Government.][Provided also that Special Economic Zone Units shall be permitted to export prohibited items, if they import raw-material for the same, but each such case shall be placed before Board of Approval for approval:Provided also that items which are prohibited for import, Special Economic Zone Units shall be permitted to import the same if they export goods made out of the same but each such case shall be placed before Board of Approval of Approval for approval.] [Inserted by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).]27. Import and procurement. - (1) A Unit or Developer may import or procure from the Domestic Tariff Area without payment of duty, taxes or cess or procure from Domestic Tariff Area after availing export entitlements or procure from other Units in the same or other Special Economic Zone or from Export Oriented Unit or Software Technology Park Unit or Electronic Hardware Technology Park Unit or Bio-technology Park Unit [or warehouse], all type of goods including capital goods (new or second hand), raw materials, semi-finished goods (including semi-finished jewelery), component, consumables, spares goods and materials for making capital goods required for authorized operations except prohibited items under the Import Trade Control (Harmonized System) Classifications of Export and Import Items:
[Provided that exemptions from payment of duty, taxes or cess, drawbacks and concessions on all types of goods and services, required for setting up and maintenance of the factory building, allowed to a Unit shall also be available to the contractors [including sub-contractors] [Inserted by S.O. 393(E), dated 16.3.2007 (w.e.f. 16.3.2007).] appointed by such Unit and all the documents in such cases shall bear the name of the Unit along with the contractor and these shall be filed jointly in the name of the Unit and the contractor:Provided further that the unit shall be responsible and liable for proper utilization of such goods and services in all cases.][Provided also that items prohibited for import can be procured by a Special Economic Zone unit or Developer from a place outside India to the Special Economic Zone with the prior approval of Board of Approval.] [Inserted by Notification No. G.S.R. 732 (E) dated 7.9.2010 (w.e.f. 10.2.2006).][Provided also that for supply of Restricted Items by a Domestic Tariff Area Unit to Special Economic Zone Developer or Unit, the Domestic Tariff Area Unit may supply such items to a Special Economic Zone Developer or Unit for setting up infrastructure facility or for setting up of a Unit and it may also supply raw material to Special Economic Zone Unit for undertaking a manufacturing operation except refrigeration, cutting, polishing and blending, subject to the prior approval of Board of Approval:Provided also that supplies from Domestic Tariff Area to Special Economic Zones shall attract export duty, in case, export duty is leviable on items attracting export duty.] [Inserted by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).]28.
29.
30. Procedure for procurements from the Domestic Tariff Area. - [(1) The Domestic Tariff Area supplier supplying goods or services to a Unit or Developer shall clear the goods or services, as in the case of zero-rated supply as per provisions of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) either under bond or legal undertaking or under any other refund procedure permitted under Goods and Services Tax laws or Central Excise law, or as duty or tax paid goods under claim of rebate, on the cover of documents laid down under the relevant Central Excise law for the purpose of export by a manufacturer or supplier.]
| (5) Where a Bill of Export has been filed under a claim of drawback or Duty Entitlement Pass Book, the Unit or Developer shall claim the same from the Specified Officer and jurisdictional Development Commissioner, respectively and in case the Unit or Developer does not intend to claim entitlement of drawback or Duty Entitlement Passbook Scheme, a disclaimer to this effect shall be given to the Domestic Tariff Area Supplier for claiming such benefits:Provided that the Duty Entitlement Passbook Scheme may be claimed by Domestic Tariff Area Supplier from the Development Commissioner or their jurisdictional Regional Licensing Authority of the Directorate General of Foreign Trade. |
| (8) Drawback or Duty Entitlement Pass Book credit against supply of goods by Domestic Tariff Area supplier shall be admissible provided payments for the supply are made from the Foreign Currency Account of the Unit:[Provided that the reimbursement of duty in lieu of drawback or Duty Entitlement Pass Book credit against supply of goods by Domestic Tariff Area supplier to Special Economic Zone developers shall be admissible even if payment is made in Indian Rupees. Reimbursement of duty in lieu of drawback against supply of goods to Special Economic Zone developer shall be made as per the procedure prescribed by the Central Government.] [Inserted by G.S.R. 72(E), dated 3.2.2009 (w.e.f. 3.2.2009).](9) A copy of the Bill of Export and ARE-1 with an endorsement of the Authorized Officer that the goods have been admitted in full in the Special Economic Zone, shall be treated as proof of export. |
| 31.The exemption from payment of service tax on taxable services under section 65 of the Finance Act, 1994 (32 of 1994) rendered to a Developer or a Unit (including a Unit under construction) by any service provider shall be available for the authorized operations in a Special Economic Zone.32.The exemption from levy of taxes on sale or purchase of goods, other than newspapers, under the Central Sales Tax Act, 1956 (74 of 1956) shall be available on goods meant for undertaking authorized operations by the Developer or the Unit:Provided that the dealer selling goods in the course of inter State trade or commerce to a registered dealer under the Central Sales Tax Act, 1956 (74 of 1956) shall furnish a declaration in Form I prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957. |
33. Admission of goods. - Any goods imported or procured from Domestic Tariff Area, required for authorized operations, shall be admitted into the Special Economic Zone subject to the following conditions, namely:-
34. Utilization of goods. - The goods admitted into a Special Economic Zone shall be used by the Unit or the Developer only for carrying out the authorized operations but if the goods admitted are utilized for purposes other than for the authorized operations or if the Unit or Developer fails to account for the goods as provided under these rules, duty shall be chargeable on such goods as if these goods have been cleared for home consumption:
[Provided that in case a Unit is unable to utilise the goods or services imported or procured from Domestic Tariff Area, it may, -35. Co-relation of import consignment with corresponding export consignment. - The Unit shall account for the entire quantity of goods imported or procured duty free, by way of export, sales or supplies in Domestic Tariff Area or transfer to other Special Economic Zone Unit or Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-technology Park Unit or bonded warehouses and the balance held in stock:
Provided that at no point of time the Unit shall be required to co-relate every import consignment with its export or transfer to other Special Economic Zone Unit or Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-technology Park Unit or sales in Domestic Tariff Area or supply to bonded warehouses except in case of goods covered under proviso to clause (d) of sub-rule (4) of rule 18 and goods held as stock and the Unit may adopt "First-in-First-Out" method and a consignment which has been received first, shall be deemed to have been utilized first.36. Filing of documents for admission and removal. - All documents for admission of goods into and out of Special Economic Zone shall be filed before the Authorized Officer of Customs.
37. Duration of goods [***] in a Special Economic Zone.
38. Transfer of ownership and removal of goods. - The goods or services admitted into Special Economic Zone without payment of duty or manufactured or produced or partly processed or semi-finished goods may be transferred or given on loan to a Unit or Developer within the same Special Economic Zone or in another Special Economic Zone or to an Export Oriented Unit or to a Unit in Electronic Hardware Technology Park or to a Unit in Software Technology Park, Bio-technology Park Unit without payment of duty, subject to the following conditions, namely:-
39. Destruction of goods. - (1) After advance intimation [of not less than seven days] to the Specified Officer, a Unit may destroy, without payment of duty, goods including capital goods, procured from Domestic Tariff Area or goods imported or goods manufactured or produced by the Unit including rejects or waste or scrap or remnants within the Special Economic Zone:
Provided that obtaining environmental clearance, if any, required for such destruction shall be the responsibility of the Unit.40. Movement of goods to and from non-processing area. - [The movement of goods to and from non-processing area to a processing area and from one processing area of Special Economic Zone to a different processing area of the same Special Economic Zone shall be under serially numbered challans pre-authenticated by the owner or Managing Director or working partner or the company secretary or by any person duly authorized in this behalf by the unit or developer, as the case may be, and the challans shall contain complete description of goods.]
41. Sub-contracting. - (1) A Unit may sub-contract a part of its production or any production process, to a Unit(s) in the Domestic Tariff Area or in a Special Economic Zone or Export Oriented Unit or a Unit in Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-technology Park Unit with prior permission of the Specified Officer to be given on an annual basis and subject to following conditions, namely:-
(a)the finished goods requiring further processing or semi-finished goods [* * *], taken outside the Special Economic Zone for sub-contracting shall be brought back into Unit within one hundred and twenty days or within such period as may be extended by the Specified Officer for reasons to be recorded in writing for grant of such extension;[Provided that in case of a gems and jewellery unit, the finished goods requiring further processing or semi-finished goods, including precious metals, taken outside the Special Economic Zone for sub-contracting by the unit shall be brought back into the unit within twenty-eight days.] [Inserted by Notification No. G.S.R. 585(E), dated 12.6.2017 (w.e.f. 10.2.2006).][Provided further that in case of a gems and jewellery unit, studded gold jewellery, silver jewellery and imitation jewellery, the finished goods requiring further processing or semi-finished goods, taken outside the Special Economic Zone for sub-contracting by the unit shall be brought back into the unit within forty-five days.] [Inserted by Notification No. G.S.R. 1139(E), dated 9.11.2018 (w.e.f. 10.2.2006).](b)cut and polished diamonds and precious and semi-precious stones (except rough diamonds, precious or semi-precious stones having zero duty) shall not be allowed to be taken outside the Special Economic Zone for sub-contracting;(c)a gem and jewelery Unit may receive plain gold or silver or platinum jewelery from the Domestic Tariff Area or from an Export Oriented Unit or from a Unit in the same or another Special Economic Zone in exchange of equivalent content of gold or silver or platinum contained in the said jewelery after adjusting permissible wastage or manufacturing loss allowed under the provisions of the Foreign Trade Policy read with the Handbook of Procedures;(d)in sub-contracting or exchange, wastage shall be permitted as per the wastage norms admissible under the Foreign Trade Policy read with the Handbook of Procedures:Provided that the total wastage of the Unit, including the wastage of the sub-contractor or the supplier of jewelery on exchange basis, shall not in any case exceed the wastage permissible under the Foreign Trade Policy read with the Handbook of Procedures;(e)the Domestic Tariff Area Unit undertaking sub-contracting or supplying jewelery against exchange of gold or silver or platinum shall not be entitled to export entitlements;(f)[ in any financial year, the consolidated value of the sub-contracted part of production of a unit and of the sub-contracted production process of a unit shall not exceed the total value of goods cleared by the unit either for exports or for sale in Domestic Tariff Area in the immediately preceding financial year: [Substituted by Notification No. G.S.R. 585(E), dated 12.6.2017 (w.e.f. 10.2.2006).]Provided that a unit, sub-contracting part of the production or production process to other unit in the same Special Economic Zone shall not require the permission of the Specified Officer provided that both the supplying and receiving units shall maintain proper account of the goods involved in the sub-contracting:Provided further that in case of gems and jewellery unit, in any financial year, the consolidated value of the sub-contracted part of production of a unit and of any sub-contracted production process of a unit, shall not exceed one- half the value of goods cleared by the unit in the immediately preceding financial year.Explanation 1. - For removal of doubts it is clarified that the expression "sub-contracting" of a part of its production under this rule shall mean sub-contracting all the production processes for conversion of raw material into finished products.Explanation 2. - In case of first year of production, the value of the goods sub-contracted shall not exceed, -(a)in case of all other goods, the value of such goods;(b)in case of gems and jewellery, one-half of the value of such goods, produced by the unit in its own premises during that year.]Provided that a Unit, sub-contracting part of the production or production process to other Unit in the same Special Economic Zone shall not require the permission of the Specified Officer provided that both the supplying and receiving Units shall maintain proper account of the goods involved in the sub-contracting.Explanation. - For removal of doubts it is clarified that the expression "sub-contracting" of a part of its production under this rule shall mean sub-contracting all the production processes for conversion of raw material into finished products but only for a part of the quantity of the finished products exported during the year or in the first year of production, the value of the goods sub-contracted shall not exceed the value of goods produced by the Unit in its own premises during the first year of production.(g)a Unit engaged in trading or warehousing shall not be allowed the facility of sub-contracting of production or production process in the domestic tariff area;(h)a Unit may remove, with the permission of Specified Officer, moulds or jigs or tools or fixtures or tackles or instruments or hangers and patterns and drawings to the premises of sub-contractor(s), subject to the condition that these shall be brought back to the premises of the Unit immediately on expiry of such sub-contracting arrangement and submission of a quarterly verification report from the Central Excise Officer [or Central Tax Officer] [Inserted by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).] having jurisdiction over the sub-contractor that such goods are lying in the sub-contractor's premises and are being used for production of goods on account of the Unit;(i)raw materials, components and consumables excluding fuel may be sent alongwith these goods, or separately.42. Procedure for sub-contracting in Domestic Tariff Area or in a Unit in other Special Economic Zones or in Export Oriented Unit or in Electronic Hardware Technology Park Unit or in Software Technology Park Unit or Bio-technology Park Unit or sub-contracting abroad. - (1) A Unit may take goods, including finished goods requiring further processing or semi-finished or semi-processed goods, including studded jewelery or inputs to the sub-contractor's premises -
(i)for sub-contracting any production process; or(ii)part of the production, without payment of duty, subject to the following conditions, namely: -(a)the Unit shall wherever possible apply for the permission at the time of project approval itself and based on such initial approval, the Specified Officer shall permit sub-contracting of part of production process(es) or part of the production;(b)where the permission has not been taken at the time of project approval or a new permission is sought, the Unit shall file an application containing the name and address of the sub-contractor(s), [Goods and Services Tax] registration number in the case of the Domestic Tariff Area sub-contractor, if registered, and details of the processes to be carried out or quantum of production sought to be carried out at the sub-contractor's premises and self certified input output ratio for the said processes;(c)after examination of details under sub clause (b), the Specified Officer may grant annual permission for sub-contracting any production process or sub-contracting part of the production, as the case may be;(d)the Unit, removing raw materials, consumables excluding fuel and components, imported or domestically procured without any processing, for sub-contracting into the Domestic Tariff Area, shall furnish bank guarantee to Specified Officer to cover the duty foregone on such materials being taken out for sub-contracting:Provided that bank guarantee shall not be required by a Unit whose turnover is rupees one crore or above or where the Unit is in the Special Economic Zone for more than a period of two years with an unblemished track record;(e)the Specified Officer or the Authorized Officer may make random checks either at the job worker's premises or after receipt of goods from the job worker at the Special Economic Zone gate for the purpose of verification of goods which were sent and received:Provided that where the precious metal in bullion form, having marking of fineness or purity or make or serial number is taken out of the Special Economic Zone for sub-contracting, appraisement of precious metals shall not be mandatory;(f)a Unit shall remove the goods under serial numbered challans pre-authenticated by the owner or Managing Director or working partner or the company secretary or by any person duly authorized in this behalf by the company or firm, as the case may be and complete description of goods shall be provided on the challan;(g)the authorized officer at the Special Economic Zone gate shall note down the identification marks of the goods for verification of the goods when received back after sub-contracting:Provided that where sensitive items are sent out for sub-contracting, based on the risk profile or past performance of the Unit, sample may be drawn and retained by the Specified Officer, if required:Provided that for gem and jewelery Units, there shall be no requirement for drawal of samples;(h)the goods sent out for sub-contracting shall be returned to the Unit within one hundred and twenty days from the date of removal or within such period as may be extended by the Specified Officer for reasons to be recorded in writing for granting such extension;[Provided that in case of a gems and jewellery unit, the finished goods requiring further processing or semi-finished goods, including precious metals, taken outside the Special Economic Zone for subcontracting by the unit shall be brought back into the unit within twenty-eight days.] [Inserted by Notification No. G.S.R. 585(E), dated 12.6.2017 (w.e.f. 10.2.2006).][Provided further that in case of a gems and jewellery unit, studded gold jewellery, silver jewellery and imitation jewellery, the finished goods requiring further processing or semi-finished goods, taken outside the Special Economic Zone for sub-contracting by the unit, shall be brought back into the unit within forty-five days.] [Inserted by Notification No. G.S.R. 95(E), dated 31.1.2019 (w.e.f. 10.2.2006).](i)in case of failure by the Unit to bring back the goods after sub-contracting within the period under sub-clause (h), action shall be taken by the Specified Officer to recover the duty on the goods taken out for sub-contracting.43. Sub-contracting for Domestic Tariff Area Unit for export. - A Unit may, on the basis of annual permission from the Specified Officer, undertake sub-contracting for export on behalf of a Domestic Tariff Area exporter, subject to following conditions, namely: -
44. Contract Farming. - A Unit engaged in production or processing of agriculture or horticulture products, may, on the basis of annual permission from the Specified Officer, remove to a farm in the Domestic Tariff Area, inputs, namely, seeds, fertilizers and chemicals for pre and post harvest treatment, micro nutrients, plant and growth regulators and other organic and inorganic substances used for plant nutrition, insecticides, fungicides, weedicides, herbicides and the following equipments, namely:-
45. Exports. - (1) A Unit may export goods or services as per the terms and conditions of Letter of Approval including agro-products, partly processed goods, sub-assemblies and components except prohibited items under the Import Trade Control (Harmonized System) Classification of Export and Import Items and the Unit may also export by-products, rejects, waste scrap arising out of the manufacturing process.
[Provided that a unit may export prohibited items to a place outside India with prior approval of Board of Approval:Provided further that such prohibited items cannot be procured from Domestic Tariff Area.]46. Procedure for Export. - (1) The procedure for export from Special Economic Zone through seaports or airports or Inland Container Depot or Container Freight Station or Land Customs Station or by Post or by Courier or by Personal Carriage, as the case may be, shall be as under:-
(a)the Unit shall file Shipping Bill, in quadruplicate, with the Authorized Officer of Customs in the Special Economic Zone together with relevant documents, namely, invoice, packing list and Currency Declaration Form (GR) (in duplicate):Provided that there shall be exemption from declaration in the forms, GR or SDF or PP or SOFTEX as referred in the Foreign Exchange Management (Export of Goods and Services) Regulations, 2000 notified vide Reserve Bank of India Notification No: FEMA 23/2000-RB, dated 3rd May, 2000 as amended from time to time [for export value as may be notified by the Reserve Bank of India, from time to time;](b)the Shipping Bill shall be registered, assigned a running serial number and assessed by the Authorized Officer in the manner and procedure as is followed in case of exports under free shipping bill without any requirement of the counter signature;(c)the goods shall not be subjected to routine examination and "Let Export Order" shall be given on the basis of self-certification by the Unit [however, in case Merchandise Exports from India Scheme benefit is claimed then examination of export cargo shall be done as per examination norms set by Central Board of Indirect Taxes and Customs [for the scheme] [Inserted by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).]]:Provided that goods may be sealed after examination, as per the norms prescribed for free shipping bills, at the option of the Unit, by the Authorized Officer:Provided further that if services are exported in non-physical form, the export value is to be furnished by the Unit on self-certification basis as per the instructions of the Reserve Bank of India.Explanation. - "Self certification" means the certification regarding sealing of container or package of goods under export given by the Unit and includes the certificate regarding contents and sealing of the container or package given by the owner or the working partner or the Managing Director or the Company Secretary of the said Unit or any person authorized in this behalf by the owner or company or working partner, as the case may be, on the copies of Shipping Bill stating that the package or container in respect of goods under export have been sealed in his presence;(d)the goods may be examined at the port, airport Inland Container Depot or Container Freight Station or Land Customs Station only in case of specific intelligence or information after obtaining the written permission of Deputy or Assistant Commissioner of Customs having jurisdiction over the said port, airport, Inland Container Depot or Container Freight Station or Land Customs Station, as the case may be, in writing;(e)the Unit may export through Inland Container Depot located in the Special Economic Zone, or through any port or airport or Inland Container Depot:Provided that in case of export of large quantities of cargo where it may not be possible to ship the cargo from the Special Economic Zone in one consignment, the Specified Officer may allow the export of such cargo on execution of a Bond for the duty involved subject to the condition that the Unit shall submit the proof of export within ninety days of removal of such cargo under Bond, failing which applicable duty on the goods not exported shall be payable in terms of the Bond.Chapter V
Conditions Subject To Which Goods May Be Removed From A Special Economic Zone To The Domestic Tariff Area
47. Sales in Domestic Tariff Area. - (1) A Unit may sell goods and services including rejects or wastes or scraps or remnants or broken diamonds or by-products arising during the manufacturing process or in connection therewith, in the Domestic Tariff Area on payment of customs duties under section 30, subject to the following conditions, namely:-
(a)Domestic Tariff Area sale under sub-rule (1), of goods manufactured by a Unit shall be on submission of import license, as applicable to the import of similar goods into India, under the provisions of the Foreign Trade Policy:Provided that goods imported or procured from the Domestic Tariff Area and sold as such without being subjected to any manufacturing process shall be subject to the provisions of the Foreign Trade Policy as applicable to import of similar goods into India.(b)Domestic Tariff Area sale under sub-rule (1) of rejects or scrap or waste or remnants arising during the manufacturing process or in connection therewith by the Unit shall not be subject to the provisions of the Import Trade Control (Harmonized System) of Classification of Export and Import Items:Provided that the Central Government may notify restrictions, as it deems fit on all or any class of such goods mentioned under this clause.48. Procedure for sale in Domestic Tariff Area. - (1) Domestic Tariff Area buyer shall file Bill of Entry for home consumption giving therein complete description of the goods and/or services, namely, make and model number and serial number and specification, along with invoice and packing list with the Authorized Officers:
Provided that the Bill of Entry for home consumption may also be filed by a Unit on the basis of authorization from a Domestic Tariff Area buyer.49. Domestic Tariff Area removals-abatement of duties in certain cases. - (1) A Unit may remove capital goods to Domestic Tariff Area after use in Special Economic Zone on payment of duty [or Integrated Goods and Services Tax] as under:-
(a)duty shall be levied on such goods on the depreciated value thereof and at the rate in force on the date of removal of the goods;(b)depreciation in value shall be allowed for the period from the date of commencement of production or where such capital goods have been received in the Unit after such commencement of production from the date such goods have been put to use for production till the date of presentation of Bill of Entry for home consumption;(c)depreciation shall be allowed in straight line method as specified below, namely:-(i)for computer and computer peripherals for every quarter in the first year at the rate of ten per cent. for every quarter in the second year at the rate of eight per cent. for every quarter in the third year at the rate of five per cent. for every quarter in the fourth and fifth year at the rate of one per cent.;(ii)for capital goods other than computer and computer peripherals for every quarter in the first year at the rate of four per cent. for every quarter in the second year at the rate of three per cent. for every quarter in the third year at the rate of three per cent. for every quarter in the fourth and fifth year at the rate of two and half per cent. and thereafter for every quarter at the rate of two per cent.Explanation. - For the purpose of computing depreciation for any part of a quarter, the rate applicable to such quarter in full shall be considered.50. Temporary removals to Domestic Tariff Area. - (1) The Unit may temporarily remove following goods to Domestic Tariff Area without payment of duty [and Integrated Goods and Service Tax], namely: -
(a)capital goods and parts thereof for repairs and return thereof;(b)goods for display, export promotion, exhibition and return thereof;(c)goods for [* * *] [Omitted 'job work' by Notification No. G.S.R. 585(E), dated 12.6.2017 (w.e.f. 10.2.2006).], test, repair, refining and calibration and return thereof;(d)laptop or notebook computers or video projection systems for use by authorized employees of a Unit or developer;(e)any other goods with the prior approval of the Authorized Officer.51. Procedure for temporary removals in Domestic Tariff Area. - (1) Removal of goods for the activities covered under sub-rule (1) to (3) of rule 50 shall be undertaken by the Unit on the cover of serially-numbered pre-authenticated challans, authenticated by the Managing Director or owner or working partner or the Company Secretary or by any person duly authorized in this behalf by the Company or owner or working partner;
52. Other entitlements. - (1) Supplier of precious and semi-precious stones and synthetic stones and processed pearls from Domestic Tariff Area to Units shall be eligible for grant of Replenishment License as provided under the Foreign Trade Policy and Handbook:
Provided that the application for the Replenishment License shall be made to the Development Commissioner.Chapter VI
Foreign Exchange Earning-requirements And Monitoring
53. [ Net Foreign Exchange Earnings.
- The Unit shall achieve Positive Net Foreign Exchange to be calculated cumulatively for a period of five years from the commencement of production according to the following formula, namely: -Positive Net Foreign Exchange = A - B > 0Where, -A : is Free on Board value of exports, including exports to Nepal and Bhutan against freely convertible currency, by the Unit and the value of following supplies of their products, namely: -a. supply of goods against Advance Authorisation or Advance Authorisation for annual requirement or Duty Free Import Authorisation under the Duty Exemption or Remission scheme under the Foreign Trade Policy;b. supply of capital goods to holders of licence under the Export Promotion Capital Goods Scheme under the Foreign Trade Policy;c. supply of goods to projects financed by multilateral or bilateral agencies or funds as notified by the Department of Economic Affairs, Ministry of Finance, from time to time, under International Competitive Bidding in accordance with the procedures of those agencies or funds, where the legal agreements provide for tender evaluation without including the customs duty;d. supply of goods to any project or for any purpose in respect of which the Ministry of Finance notifies from time to time, permitting import of such goods at zero customs duty;e. supply of goods to United Nations or International Organisations for their official use or supplied to the projects financed by the said United Nations or an International Organisation approved by Government of India and the list of such organisations and conditions applicable to such supplies is notified by Ministry of Finance from time to time;f. supply of goods to nuclear power projects provided they are as per the conditions stipulated in Foreign Trade Policy;g. supply against special entitlements of duty free import of goods under the Foreign Trade Policy;h. export of services by services units including services rendered within Special Economic Zone or services rendered in the Domestic Tariff Area and paid for in free foreign exchange or such services rendered in Indian Rupees which are otherwise considered as having been paid for in free foreign exchange by the Reserve Bank of India;i. supply of Information Technology Agreement items and notified zero duty telecom or electronic items, namely, Colour Display Tubes for monitors and Deflection components for colour monitors or any other items as may be notified by the Central Government;j. supply to other Units and Developers in the same or other Special Economic Zone or Export Oriented Unit or Electronic Hardware Technology Park or Software Technology Park Unit or Bio-technology Park Unit provided that such goods and services are permissible for import or procurement by such Units and Developers;k. supply of goods against free foreign exchange by a Free Trade and Warehousing Zone Unit.Explanation. - For removal of doubts, it is hereby clarified that the supplies under clause (j) shall be against procurement certificate, as applicable and the supplies under clauses (d) to (g) shall be as per the terms and conditions of the respective duty exemption as notified by the Central Government, in the Ministry of Finance.B : consists of sum of the following -| VA =| A-BB| x 100 |
53A. [ Exemption. [Inserted by Notification No. G.S.R. 12(E), dated 31.12.2019 (w.e.f. 10.2.2006).]
- Nothing contained in rule 53 shall apply, -a. to a Unit in an International Financial Service Centre set up as Alternate Investment Fund or Mutual Fund to the extent of any inflow of investible funds from investors, any investments made from such investible funds and returns on them inclusive of principal return and any return paid to investors from such investments including the original investment:Provided that the net foreign exchange of a Unit in an International Financial Service Centre set up as Alternate Investment Fund or Mutual Fund shall be determined in combination with the net foreign exchange of the Fund Manager entity to the extent the investible funds of the Alternate Investment Fund or Mutual Fund is being managed by such Fund Manager entity.Explanation. - For the purposes of this clause, -54. Monitoring of performance. - (1) Performance of the Unit shall be monitored by the Approval Committee as per the guidelines given in Annexure appended to these rules.
Chapter VII
Appeal
55. [ Form of appeal.
- Any person aggrieved by an order passed by the Approval Committee under section 15 or against cancellation of Letter of Approval under section 16, may prefer an appeal to the Board in Form J.]56. Time within which appeal is to be preferred. - [(1) An appeal shall be preferred by the aggrieved person within a period of thirty days from the date of receipt of the order of the Approval Committee under rule 18.]
57. Payment of fees. - (1) Every appeal shall be accompanied by a fee of rupees two thousand and five hundred.
58. Contents of appeal. - Every appeal filed under rule 55 shall be written in English or Hindi and shall set forth concisely under distinct heads the grounds of appeal and such grounds shall be numbered consecutively.
59. What to accompany form. - Every appeal shall be filed in the Form J in duplicate and shall be accompanied by two copies (at least one of which shall be certified copy) of the order of the Approval Committee appealed against and other documents to support the grounds of objection mentioned in the appeal.
Explanation. - For the purpose of this rule "certified copy" includes the copy which was originally supplied to the appellant as well as a photostat copy thereof duly authenticated by the appellant or his authorized representative as a true copy.60. Filing of affidavits. - Where a fact which cannot be borne out by, or is contrary to, the record is alleged, it shall be stated clearly and concisely and supported by a duly sworn affidavit.
61. Rights of Appellant to appear before the Board. - Every appellant may appear before the Board in person or authorize one or more chartered accountants or company secretaries or cost accounts or legal practitioners or any of his or its officers to present his or its case before the Board.
Explanation. - For the purpose of this rule,-62. Authorization to be filed. - An authorized representative appearing for the appellant at the hearing of an appeal shall file an authorization from the appellant to the Board before the commencement of the hearing.
63. Procedure for filing appeal. - (1) An appeal shall be preferred by the appellant or his authorized representative and be sent to the Board of Approval (Deputy Secretary, Ministry of Commerce and Industry, Department of Commerce, Udyog Bhavan, New Delhi 110011).
64. Furnishing of information and documents. - (1) The Board may, before considering the appeal, require the appellant or the Approval Committee or both to furnish such further information and documents, as it considers necessary.
65. Date and place of hearing of appeal to be communicated. - The Board shall communicate, before considering the appeal, to the appellant the date and place of the hearing of the appeal.
66. Hearing of appeal. - (1) On the day fixed or on any other day to which the hearing may be adjourned, the appellant shall be heard in support of the appeal. The Board shall, then, if necessary, hear the Approval Committee or its authorized representative against the appeal and in such case the appellant shall be entitled to reply.
67. Orders by the Board. - The Board shall,-
68. Order to be signed and dated. - The Order of the Board shall be in writing and shall be signed and dated.
69. Order to be communicated to the party. - The Board shall, after the order is signed, cause it to be communicated to the appellant and to the Approval Committee.
Chapter VIII
Miscellaneous
70. Identity Cards. - (1) The entry of persons to the processing area of the Special Economic Zone shall be regulated by the Development Commissioner through issue of identity cards.
71. Foreign exchange remittances. - Export value of goods, software and services may be realized and repatriated as per instructions of the Reserve Bank of India issued from time to time.
72. Revival of sick Units. - (1) A Unit which has been declared sick by the appropriate authority shall submit a revival package through Development Commissioner to Board for consideration and the Board shall consider the extension in the period for fulfilment of Positive Net Foreign Exchange for a further period up to a maximum of five years at the prevalent norms.
73. For the period when the Specified Officer is not posted in a Special Economic Zone, an officer of customs, not below the rank of a Gazetted Officer of Customs, authorized by Development Commissioner shall discharge duties and functions of the Specified Officer.
74. Exit of Units. - (1) The Unit may opt out of Special Economic Zone with the approval of the Development Commissioner and such exit shall be subject to payment of applicable duties on the imported or indigenous capital goods, raw materials, components, consumables, spares and finished goods in stock:
Provided that if the Unit has not achieved positive Net Foreign Exchange, the exit shall be subject to penalty that may be imposed under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992).75. Self declaration. - Unless otherwise specified in these rules all inward or outward movement of goods into or from the Zone by the Unit or Developer shall be based on self declaration made and no routine examination of these goods shall be made unless specific orders of the Development Commissioner or the Specified Officer are obtained.
[Provided that all the consignments of Special Economic Zone shall be subject to a risk management system.] [Inserted by Notification No. G.S.R. 540 (E) dated 12.8.2013 (w.e.f. 10.2.2006).]76. The "services" for the purposes of [clause] (z) of section 2 shall be the following, namely:-
Trading, warehousing, research and development services, computer software services, including information enabled services such as back-office operations, call centres, content development or animation, data processing, engineering and design, graphic information system services, human resources services, insurance claim processing, legal data bases, medical transcription, payroll, remote maintenance, revenue accounting, support centres and web-site services, off-shore banking services, [professional services, rental/ leasing services without operators] [Substituted 'professional services (excluding legal services and accounting) rental/ leasing services without operators' by Notification No. G.S.R. 12(E), dated 3.1.2017 (w.e.f. 10.2.2006).], other business services, courier services, audio-visual services, construction and related services, distribution services (excluding retail services), educational services, environmental services, financial services, hospital services, other human health services, tourism and travel related services, recreational, cultural and sporting services, entertainment services, transport services, services auxiliary to all modes of transport, pipelines transport.[Explanation. - The expression "Trading", for the purposes of the Second Schedule of the Act, shall mean import for the purposes of re-export.] [Inserted by G.S.R. 470(E), dated 10.8.2006 (w.e.f. 10.8.2006).]77. Procedure for withdrawal or cancellation of exemptions, concessions, drawbacks or any other benefits to a Unit. - (1) Where the Letter of Approval has been canceled under section 16, the Unit shall furnish to the Development Commissioner, within thirty days of the cancellation of the Letter of Approval, the details of the exemptions, drawbacks , concessions and any other benefit in respect of the Capital Goods, finished goods, raw materials and consumables lying in stock, relatable to the Unit and the Development Commissioner shall direct the Specified Officer to determine the amount to be remitted to the Government by the Unit in the form of Customs Duty .
80. [ [Inserted by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).]
If an Special Economic Zone Unit, in case of bona fide default, fails to achieve the minimum specified Net Foreign Exchange or specified value addition, then such shortfall may be regularised after the Unit deposits an amount equal to one per cent. of shortfall in Free on Board [***] Value.]Form-AApplication for Setting up of Special Economic Zone[Refer rule 3]| I. Name and address of the Undertaking in full (Block Letters) | ___________________________________ |
| Name of the Applicant | ___________________________________ |
| Full Address | ___________________________________ |
| (Regd. Office in case of limited companies and Head Office for others) | ___________________________________ |
| Pin Code | ___________________________________ |
| Tel. No. | ___________________________________ |
| Fax No. | ___________________________________ |
| Permanent E-Mail Address | ___________________________________ |
| Name and address of each of the Directors/Partners/ Promoters, as the case may be | ___________________________________ |
| (Rs. in lakhs) | (US $ Thousand) | |
| (a) Foreign holding | .......................... | .............................. |
| (b) Non Resident Indian company/individual holding | .......................... | .............................. |
| (i) Repatriable | .......................... | .............................. |
| (ii) Non-repatriable | .......................... | .............................. |
| (c) Resident holding | .......................... | .............................. |
| (d) Total | .......................... | .............................. |
| 1 | Name and address of the Developer | : |
| 2 | Letter of Approval No. and date | : |
| 3 | Type of Special Economic Zone | : Multi-Product / Sector Specific |
| 4 | If Sector specific, name of the sector for which approval hasbeen given | : |
| 5 | Date of notification of the Special Economic Zone | : |
| 6 | Total area of the Special Economic Zone (in hectare) | : |
| 7 | Name and address of the proposed co-developer | : |
| 8 | Details of the infrastructure facilities/authorized operationswhich will be undertaken by the co-developer (mention : | |
| 9 | Total area on which the activities are to be performed by theco-developer | |
| 10 | Proposed amount of investment by the co-developer (in Rs.crore) | : |
| 11 | Level of equity held by the Developer in the entity proposedto create business/recreational/residential facilities in theSpecial Economic Zone | |
| 12 | Net worth of the co-developer (in Rs. crore) | : |
| 13 | (a) Whether an agreement has been entered into between thedeveloper and the co-developer | : Yes/No |
| (b) if yes, whether a copy of this agreement has been enclosedwith this application form | : Yes/No |
2. This approval shall be also subject to other conditions as approved by the Board as given in the Annexure to this letter.
3. The Developer may convey acceptance of all the terms and conditions indicated above within thirty days from the date of issue of this letter. All future correspondence may be addressed to the Deputy Secretary (SEZ), Department of Commerce, Udyog Bhavan, New Delhi-11.
4. The Developer may send exact details of the area along with a map indicating the Special Economic Zone area certified by the District Revenue Authorities for notification in the Gazette of India.
5. The Developer shall furnish to the Development Commissioner,.......... Special Economic Zone returns on import, procurement and utilization of goods, as provided for under the Special Economic Zone Rules, 2006.
Yours faithfully,................Deputy Secretary/Director Department of Commerce[Form B-1] [Inserted by S.O. 393(E), dated 16-3-2007, (w.e.f. 16-3-2007).]No. F. .....................-[SEZ]Government of IndiaMinistry of Commerce and Industry(Department of Commerce)(SEZ Section)Dated, the .................To,................................................................................................................................................................................................Subject : Setting up of a ............. Special Economic Zone at ............... by M/s. ............... Reg.Reference : Your application No........... dated ...........Sir(s),With reference to your above mentioned application, Government of India is pleased to grant "in-principle" approval to your proposal for development, operation and maintenance of a Special Economic Zone (SEZ), as per details given below :-I. Proposal and Project Details :- To set up a ........................... Special Economic Zone over an area of ........................... hectares ........................... by M/s............................................II. General Conditions :2. This approval shall be also subject to other conditions as prescribed by the Board.
3. The Developer may convey acceptance of all the terms and conditions indicated above within thirty days from the date of issue of this letter. All future correspondence may be addressed to the Director (SEZ), Department of Commerce, Udyog Bhavan, New Delhi-110011.
Yours faithfully.......................Sd/-Director/Deputy SecretaryDepartment of Commerce]Form-C(Format for Letter of Approval for Providing Infrastructure Facilities in SEZ)[See rule 6]No ..SEZGovernment of IndiaMinistry of Commerce & IndustryDepartment of Commerce(SEZ Section)Dated theTo,................................................................................................................................................................................................Subject : Proposal for providing infrastructure facilities in Special Economic Zone at....................Reference : Your proposal/s No............dated...............Sir(s),With reference to your above mentioned application, Government of India is pleased to approve your proposal as Co-Development for providing infrastructure facilities in the Special Economic Zone (SEZ) at Village ............................, District.................in the State of.......................as per details given below :-2. Your Agreement dated...........entered into with the Developer/s of the aforestated Special Economic Zone for providing of infrastructure facilities or to undertake any authorized operations shall form part of this approval.
3. General Conditions:
4. This approval shall be also subject to other conditions as approved by the Board as given in the Annexure to this letter.
5. The Co-developer may convey acceptance of all the terms and conditions indicated above within thirty days from the date of issue of this letter. All future correspondence may be addressed to the Deputy Secretary (SEZ), Department of Commerce, Udyog Bhavan, New Delhi-11.
6. The Co-developer shall furnish to the Developer Commissioner, .......... Special Economic Zone returns on import, procurement and utilization of goods, as provided for under the Special Economic Zone Rules, 2006.
Yours faithfully,Deputy Secretary/Director Department of Commerce][Form-C-1Application for Extension of Validity of Approval GrantedUnder Rule 6(2)(a)Refer rule 6(2)(a)1. Name and address if the Developer :
2. Letter of Approval No. and date :
3. Type of Special Economic Zone : Multi-Product / Sector Specific
4. If Sector specific, name of the sector for which approval has been given :
5. Date of grant of formal approval :
6. Expiry date of Formal approval of the Special Economic Zone :
7. Whether application for extension has been made before the expiry date of present format approval?
if yes, date of application of extension :8. Date upto which extension has been sought :
9. Whether the Special Economic Zone has been notified? If yes, date of Notification :
10. If notified, has the demarcation order into processing and non-processing area been issued by Development Commissioner :
11. Please list out the other steps which have been taken for implementation of the project within the stipulate time frame of 3 years. List the default operations carried out like preparation of the site, boundary walls, administrative block, electrification, roads, water pipelines, other authorized activities etc. for implementing the Special Economic Zone. Please give descriptive details. :
12. Proposed time frame for completion of the project :
13. Reasons for seeking extension :
I/We hereby declare that the above statements are true and correct to the best of my/our knowledge and belief. I/We will abide by any other condition, which may be stipulated by the Government of India. I/We fully understand that any Letter of Approval granted to me/us on the basis of the statement furnished is liable to cancellation or any other action that may be taken having regard to the circumstances of the case if it is found that any of the statements or facts therein are incorrect or false.Place :Date :Signature of the ApplicantName in Block LettersDesignationOfficial Seal/StampTel. No.E-mailWeb-Site, if anyFull Residential AddressRecommendation of Development CommissionerThe proposal has been examined and my recommendation is as follows :Signature of Development CommissionerForm-C-2Application F for Extension of Validity of Approval GrantedUnder Rule 6(2) (B)Refer rule 6(2)(B)1. Name and address of the Developer :
2. Letter of Approval No. and date :
3. Type of Special Economic Zone : Multi-Product/Sector Specific :
4. If Sector specific, name of the sector for which approval of the Special Economic Zone :
5. Expiry date of in-principal approval of the Special Economic Zone :
6. Whether application for extension has been made before the expiry date of present in-principal approval? If yes, date of application of extension :
7. Date upto which extension has been sought :
8. Whether the request is for first extension or for second extension :
9. What is total proposed area of the land (in hectares) for this Special Economic Zone :
10. How much land has been acquired so far :
11. Estimated time required for acquisition of the balance land :
12. Reasons for seeking extension :
I/We hereby declare that the above statements are true and correct to the best of my/our knowledge and belief. I/We will abide by any other condition, which may be stipulated by the Government of India. I/We fully understand that any letter of Approval granted to me/us on the basis of the statement furnished is liable to cancellation or any other action that may be taken having regard to the circumstances of the case if it is found that any of the statements or facts therein are incorrect or false.Place :Signature of the ApplicantDate :Name in Block LettersDesignationOfficial Seal/StampTel. No.E-mailWeb-site, if anyFull Residential AddressRecommendation of Development CommissionerThe proposal has been examined and my recommendation is as follows :Signature of Development CommissionerForm-C-3Application for Seeking Change in SectorRefer rule 6A (i)1. Name and address of the Developer :
2. Letter of Approval No. and date :
3. Name of sector for which approval has been given :
4. Name of sector to which change sought :
5. Date of grant of formal approval :
6. Expiry date of Formal approval of the Special Economic Zone :
7. Whether the Special Economic Zone has been notified? If yes, date of Notification :
8. Reasons for seeking change in sector :
9. I/We hereby declare that the above statements are true and correct to the best of my/our knowledge and belief. I/We will abide by any other condition, which may be stipulated by the Government of India. I/We fully understand that any Letter of Approval granted to me/us on the basis of the statement furnished is liable to cancellation or any other action that may be taken having regard to the circumstances of the case if it is found that any of the statements or facts therein are incorrect or false.
Place :Date :Signature of the ApplicantName in Block LettersDesignationOfficial Seal/StampTel. No.E-mailWeb-site, if anyFull Residential AddressRecommendation of Development CommissionerThe proposal has been examined and any my recommendation is as follows :Signature of Development CommissionerForm-C-4Application for increase in AreaRefer rule 6A (ii)1. Name and address of the Developer :
2. Letter of Approval No. and date :
3. Name of the sector for which approval has been given :
4. Present Area of Special Economic Zone (in hectare) :
5. Additional area sought (in hectare) :
6. Whether the additional area is vacant, contiguous and in possession and fulfills all the conditions of rule 7 :
7. Total area after addition :
8. Whether additional area to be included contiguous to the already notified area :
9. Date of grant of formal approval :
10. Expiry date of Formal approval of the Special Economic Zone :
11. Whether the Special Economic Zone has been notified? If yes, date of Notification :
12. Reasons for increase in area :
13. I/We hereby declare that the above statements are true and correct to the best of my/our knowledge and belief. I/We will abide by any other condition, which may be stipulated by the Government of India. I/We fully understand that any Letter of Approval granted to me/us on the basis of the statement furnished is liable to cancellation or any other action that may be taken having regard to the circumstances of the case if it is found that any of the statements or facts therein are incorrect or false.
Place:Date :Signature of the ApplicantName in Block LettersDesignationOfficial Seal/StampTel. No.E-mailWeb-Site, if anyFull Residential AddressRecommendation of Development CommissionerThe proposal has been examined and my recommendation is as follows :Signature of Development CommissionerForm-C-5Application for Decrease in AreaRefer rule 6A (iii)1. Name and address of the Developer :
2. Letter of Approval No. and date :
3. Name of the sector for which approval has been given :
4. Present Area of Special Economic Zone (in hectare) :
5. Decrease of area sought (in hectare) :
6. Total area after decrease :
7. Whether after decrease in area, remaining area would be contiguous :
8. Date of grant of formal approval :
9. Expiry date of Formal approval of the Special Economic Zone :
10. Whether the Special Economic Zone has been notified? If yes, date of Notification :
11. Total Duty benefits and tax exemption availed on the area proposed to be deleted (in Rupees Crore) :
12. Reasons for decrease in area :
13. I/We hereby declare that the above statements are true and correct to the best of my/our knowledge and belief. I/We will abide by any other condition, which may be stipulated by the Government of India. I/We fully understand that any Letter of Approval granted to me/us on the basis of the statement furnished is liable to cancellation or any other action that may be taken having regard to the circumstances of the case if it is found that any of the statements or facts therein are incorrect or false.
Place :Date :Signature of the ApplicantName in Block LettersDesignationOfficial Seal/StampTel. No.E-mailWeb-Site, if anyFull Residential AddressRecommendation of Development CommissionerThe proposal has been examined and my recommendation is as follows :Signature of Development CommissionerForm-C-6Application form for DenotificationRefer rule 81. Name and address of the Developer :
2. Letter of Approval No. and date :
3. Name of the sector for which approval has been given :
4. Present Area of SEZ (in hectare) :
5. Date of grant of formal approval :
6. Date of Notification :
7. Reasons for seeking withdrawal of notification of SEZ :
8. Total Duty benefits and tax exemption availed on the area proposed to be deleted (in Rupees crore) :
9. I/We hereby declare that above statements are true and correct to the best of my/our knowledge and belief. I/We will abide by any other condition, which may be stipulated by the Government of India. I/We fully understand that action may be taken having regard to the circumstances of the case if it is found that any of the statements or facts therein are incorrect or false.
10. Place :
11. Date :
Signature of the ApplicantName in Block LettersDesignationOfficial Seal/StampTel. No.E-mailWeb-Site, if anyFull Residential AddressRecommendation of Development CommissionerThe proposal has been examined and my recommendation is as follows :1. Name and address of the Developer :
2. Letter of Approval No. and date :
3. Type of Special Economic Zone : Multi-Product / Sector Specific :
4. If Sector specific, name of the sector for which approval has been given :
5. Date of notification of the Special Economic Zone :
6. Total area of the Special Economic Zone (in hectare) :
7. Total processing area of the Special Economic Zone : Multi-Product/Sector Specific :
8. Total non-processing area of the Special Economic Zone (in hectare) :
9. Total proposed investment in the Special Economic Zone (in Rs. Crore) :
10. Investment already made so far (in Rs. Crore) :
11. Total number of people proposed to be employed in the Special Economic Zone :
12. Details of the activities in the processing area for which approval have been sought :
| S.No. | Name of the authorized activity | No. of Units | Area per unit (in sq mtrs) as per FSI/FAR norms as applicable | Total area (in sq. mtr) / capacity (in MW) |
| (1) | (2) | (3) | (4) | (5) |
13. Justification for approval sought under S. No. 12 :
14. Details of the activities in the non-processing area for which approval have been sought :
| S.No. | Name of the authorized activity | No. of Units | Area per unit (in sq. mtrs) as per FSI norms as applicable | Total area (in sq. mtr)/capacity (in MW) |
| 1 | 2 | 3 | 4 | 5 |
15. Justification for approval sought under S.No. 14.
I/We hereby declare that the above statements are true and correct to the best of my/our knowledge and belief. I/We will abide by any other condition, which may be stipulated by the Government of India. I/We fully understand that any Letter of Approval granted to me/us on the basis of the statement furnished is liable to cancellation or any other action that may be taken having regard to the circumstances of the case if it is found that any of the statements or facts therein are incorrect or false.Place :Date :Signature of the ApplicantName in Block LettersDesignationOfficial Seal/StampTel. No.E-mailWeb-Site, if anyFull Residential AddressRecommendation of Development CommissionerThe proposal has been examined and my recommendation is as follows :Signature of Development Commissioner]Form-DBond-Cum-Legal Undertaking For Developer[Refer sub-rule (5) of rule 12 and sub-clause (ii) of sub-rule (1) of rule 22]We .................. having our registered office at ................... hereinafter referred to as the Obligors (which expression shall, unless repugnant to the context or meaning thereof, include our heirs, successors, executors, administrators, liquidators, legal representatives and assignees) hereby hold and firmly bind ourselves jointly and severally unto the President of India, acting through the Development Commissioner and the Specified Officer hereinafter referred to as the Government' in the sum of Rs. ................... Rupees ..................... only) for which payment to be well and truly made, we the obligors bind ourselves by these presents.Whereas we, the obligors have been granted by the Government a Letter of Approval to develop, operate and maintain ................... Special Economic Zone or develop, operate and maintain infrastructure facilities in ................... Special Economic Zone on the terms and conditions stipulated in the Letter of Approval number ..................... dated....................... and we, the obligors have duly accepted the said terms and conditions.And whereas the Specified Officer has approved the place of storage of goods in ............................. Special Economic Zone in terms of Special Economic Zone Rules, 2006 wherein the dutiable goods, imported or sourced indigenously or sourced from other export oriented units, or software technology park units or electronic hardware technology park units or Special Economic Zone units in the same Special Economic Zone or other Special Economic Zone by us from time to time for the purposes of carrying out authorized operations availing exemptions from payment of duties, taxes or cess or drawback and concessions under sections 7 and 26 of the Special Economic Zones Act, 2005, could be deposited for a period of one year or such extended period as may be extended by the Specified Officer.And whereas the Specified Officer has permitted the obligors to clear duty free imported goods from ports or airports or inland container depots or specified land customs stations or customs warehouses or international exhibitions held in India, as the case may be, for admission into the special economic zone.And whereas the Specified Officer has permitted the obligors admission of duty-free imported goods and duty free goods procured from the domestic tariff area, hereinafter referred to as goods, into the special economic zone as provided under the Special Economic Zones Act, 2005 and the rules and orders made thereunder.And whereas the Specified Officer has permitted provisional assessment of goods brought into the special economic zone by the above obligors from time to time which could not be finalized for want of full information as regard to value or description or quality or the proof thereof or for the non-completion of the chemical or other tests in respect thereof or otherwise as per request of the obligors.NOW THE CONDITIONS OF THE ABOVE WRITTEN BOND-CUMLEGAL UNDERTAKING ARE THAT:1. We, the obligors shall observe all the provisions of the Special Economic Zones Act, 2005 and the rules and orders made thereunder in respect of the said goods.
2. We, the obligors shall refund an amount equal to the benefits of exemptions, drawback, cess and concessions availed on account of the goods and services in terms of provisions of rule 25 of Special Economic Zones Rules 2006.
3. We, the obligors, shall furnish to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, at port or air-port or inland container depot or land customs station or a warehouse evidence to his satisfaction within a period of forty-five days from the date of dispatch from any warehouse or unit that the said goods have duly arrived in the Special Economic Zone.
4. We, the obligors shall be wholly and solely responsible for ensuring that there shall be no pilferage during transit of the said goods when dispatched from the place of import or the factory of manufacture or from the warehouse to the Special Economic Zone and vice versa and we, the obligors, shall pay the duty on pilfered goods, if any.
5. We, the obligors shall maintain detailed accounts of all goods imported or procured from Domestic Tariff Area or consumed and utilized, in proper form, including of those remaining in stock and those sent temporarily outside the Special Economic Zone in the Domestic Tariff Area under our obligation, and shall produce such accounts for inspection of the Specific Officer or such other authorized officer.
6. We, the obligors shall, submit to the Development Commissioner and the Specified Officer, quarterly and half yearly returns within a period of thirty days following the close of quarter/half year, as prescribed under the Special Economic Zone Rules, 2006. In case of wrong submission of such information or failure to submit such information within the stipulated time, the permission granted to us for carrying out the authorized operations may be withdrawn and/or the permission for further imports/domestic procurement and sales in the Domestic Tariff Area may be stopped.
7. We, the obligors shall fulfill other conditions stipulated in the Special Economic Zone Act, 2005, Special Economic Zones Rules, 2006 and orders made thereunder, as amended from time-to-time.
8. We, the obligors shall not change the name and style under which we, the obligors, are doing business or change the location except with the written permission of the Development Commissioner of ..................Special Economic Zone.
If each and every one of the above conditions is duly complied with by us, the obligors, the above written bond-cum-legal undertaking shall be void and of no effect, otherwise the same shall remain in full force and effect and virtue.It is hereby declared by us, the obligors, and the Government as follows :-1. The above written bond-cum-legal undertaking is given for the performance of an act in which the public are interested.
2. The Government through the Specified Officer or any other authorized officer may recover the sums due from the obligors as provided for in condition 2 above.
And the President of India shall, at his option, be competent to make good all the loss and damages by endorsing his rights under the above written bond-cum-legal undertaking or both.I/We further declare that this bond-cum-legal undertaking is given under the orders of the Central Government in the performance of an act in which the public are interested.In these presents the words imposing singular only shall also include the plural and vice versa where the context so requires.In witness whereof these presents have been signed this day.................of.............20............. here-in-before written by the obligor(s).Place..............Date...............Signature of the ObligorsName and Residential address| Witness | (1) Address | (1) Occupation | (1) |
| (2) Address | (2) Occupation | (2) |
1. Name and address of the Developer/Co-developer
2. Letter of Approval No. and date
3. Name and address of Developer/Co-developer
4. Details of authorized operations approved by the Board
5. Land
6. (a) Details of imports or procurement of goods made for authorized operations from inception till last quarter/half-year (opening balance).
7. Details of goods (imported or procured) held in stock at the end of the quarter/half-year.
8. Details of infrastructure developed:-
In the processing areaIn the non-processing area9. Other details of progress of implementation of the project:-
1. Setting up of units in Special Economic Zone;
2. Annual permission for sub-contracting;
3. Allotment of Importer Exporter Code Number;
4. Allotment of land/industrial sheds in the Special Economic Zone;
5. Water Connection;
6. Registration-cum-Membership Certificate;
7. Small Scale Industries Registration;
8. Registration with Central Pollution Control Board;
9. Power connection;
10. Building approval plan;
11. Sales Tax registration;
12. Approval from Inspectorate of factories;
13. Pollution control clearance, wherever required;
14. Any other approval as may be required from the State Government.
1. The application should be submitted to the Development Commissioner of the concerned Special Economic Zone in 5 copies alongwith a crossed Demand Draft of rupees five thousand drawn in favour of The Pay & Accounts Officer of the concerned Special Economic Zone together with a project report giving details of activities proposed.
| For Official Use only | |
| Application No | .......................... . |
| Date : | .......................... . |
| Details of Bank Draft | |
| Amount Rs. | .......................... . |
| Draft No. | .......................... . |
| Draft date | .......................... . |
| Drawn on | .......................... . |
| (Name of the Bank) | |
| Payable at | .......................... . |
Part I
| I. Name and full address of applicant firm/company (in block letters) | .. | |
| Registered Office in case of limited company and Head Office for others | .. | |
| Pin Code | .. | |
| Tel. No. | .. | |
| Fax No. | .. | |
| Permanent E-Mail Address | .. | |
| Web-Site, if any | .. | |
| Passport No., if any | .. | |
| Name of Bank with Address & Account No | .. | |
| Digital Signature | .. | |
| Income Tax PAN | .. | |
| (attach copy) | ||
| II. Constitution of the applicant firm: | Public Limited Company | |
| [Tick (√) the appropriate entry] : | Private Limited Company | |
| Partnership | ||
| Proprietor ship | ||
| Others (please specify) | ||
| (Attach copy of Certificate of Incorporation alongwith Articles of Association and Memorandum of Association in case of companies and partnership dead in case of partnership firms). | ||
| III. Nature of the industrial undertaking :- | ||
| (i) Large scale | ||
| (ii) Medium scale | ||
| (iii) Small scale | ||
| IV. Name and complete address of each of the Directors/Partners/Proprietor, as the case may be, with Telephone numbers | ||
| V. Item (S) of Manufacture/Service activity: | ||
| (Including By-product/Co-products) | ||
| (If necessary, additional sheets may be attached) | ||
| Item(s) Description | Capacity (Unit = ) | |
| (Not required for service unit) | ||
| .. | .. | |
| .. | .. | |
| .. | .. | |
| VI. Investment: | (RS. IN LAKHS) | |
| (a) Plant and Machinery | .. | |
| (i) Indigenous | .. | |
| (ii) Import CIF value | .. | |
| (iii) Total (i) + (ii) | .. | |
| (b) Details of source (s) of finance | ||
| VII. Import and indigenous requirement of materials and other inputs: | ||
| (Value in Rupees) | ||
| ImportIndigenous | ||
| (a) Capital Goods | ||
| (b) Raw material, components, consumables, packing material, fuel etc. for 5 years | ||
| (Give details in project report, namely list of Capital Goods, description of raw materials, and other inputs, etc). | ||
| TOTAL: | .. | |
| .. | ||
| VIII. Infrastructure Requirements | ||
| 1. Requirement of land:- | (Area in sq. mtrs.) | |
| (i) Factory & offices | ||
| (ii) Warehousing/storage | ||
| (iii) Others, specify | ||
| 2. Requirement of built-up area | ||
| 3. Requirement of Water:- | (in Kilo Liters) | |
| (i) For industrial (process) purposes | ||
| (ii) For drinking purposes | ||
| (iii) Others, specify | ||
| (iv) Total requirement | ||
| 4. Effluent Treatment | ||
| (i) Quantum and nature of effluents and mode of disposal | ||
| (ii) Specify whether own Effluent Treatment Plant will be created | ||
| 5. Requirement of Power | ||
| (in KVA) | ||
| IX. Employment | ||
| MenWomen | ||
| ...................................................... | ||
| X. Whether foreign Technology agreement is envisaged (Tick (√) the appropriate entry) | ||
| Yes .. | No......................... | |
| (i) Name and Full Address of foreign collaborator | ||
| (ii) Nature of Collaboration | ||
| 1. Equity Participation including Foreign Investment | ||
| (i) | ($in thousand) | (Rs. in lakhs) |
| (a) Authorized | .............................. | .............................. |
| (b) Subscribed | .............................. | .............................. |
| (c) Paid up Capital | .............................. | .............................. |
| Note: If it is an existing company, give the break up of existing and proposed capital structure | ||
| (ii) Pattern of share holding in the paid-up capital (Amount in Rupees) | ||
| (Rs. in lakhs) | (US $ Thousand) | |
| (a) Foreign holding | .............................. | .............................. |
| (b) Non Resident Indian company/Individual holding | ||
| (i) Repatriable | .............................. | .............................. |
| (ii) Non-repatriable | .............................. | .............................. |
| (c) Resident holding | .............................. | .............................. |
| (d) Total Equity | .............................. | .............................. |
| (e) External Commercial | .............................. | .............................. |
| Borrowing (give details) | ||
| 2. Technical collaboration | ||
| (furnish details in project report) | ||
| (Gross of Taxes) | ||
| (a) Lumpsum payment | .............................. | |
| (b) Design & Drawing fee | .............................. | |
| (c) Payment to foreign technician | .............................. | |
| (d) Royalty (on exports) % | .............................. | |
| (e) Royalty | .............................. | |
| (on domestic tariff area sales if envisaged) | ||
| (f) Duration of agreement | ..........(Number of years) | |
| 3. Marketing collaboration (furnish details in project report) | ||
| XI. Foreign Exchange Balance sheet | ||
| TotalTotal | ||
| 1st2nd3rd4th5th(5 yrs) | ||
| Rs. In lakhs/$ in thousand | ||
| 1. FOB value of exports in first five years | ||
| 2. *Foreign Exchange outgo on for the first five years | ||
| 3. Net Foreign Exchange earnings For the first five years (1)-(2) | ||
| *Foreign exchange outgo shall include the CIF value of import of machinery, raw material, components, consumables, spares, packing materials and amount of repatriation of dividends and profits, royalty, lumpsum know how fee, design and drawing fee, payment of foreign technicians, payment on training of Indian technicians abroad, commission on export, interest on external commercial borrowings, interest on deferred payment credit and any other payments. | ||
| XII. Other Information | ||
| (i) Whether the applicant has been issued any Industrial license or LOI/LOA under EOU/SEZ/STP/EHTP scheme. If so, give full particulars, namely reference number, date of issue, items of manufacture and progress of implementation of each project. | ||
| (ii) Whether the applicant or any of the partner/Director who are also partners/Directors of another company or firms its associate concerns are being proceeded against or have been debarred from getting any License/Letter of Intent/Letter of Permission under Foreign Trade (Development and Regulation) Act, 1992 or Foreign Exchange Management Act, 1999 or Customs Act, 1962 or Central Excise Act, 1944. | ||
| Place:............ | ||
| Date: ............ | ||
| Signature of the Applicant.............. | ||
| Name in Block Letters................... | ||
| Designation.................................. | ||
| Official Seal/Stamp | Tel. No........................................ | |
| E-mail ......................................... | ||
| Web-Site, if any .......................... | ||
| Full Residential Address............... |
Part I
| Sl. No. | Particulars | |
| 1. | Name of Unit and full address in SpecialEconomic Zone | |
| 2. | Full address of Registered Office | |
| 3. | Telephone/Fax Nos: | |
| 4. | Permanent E-Mail address | |
| 5. | Original Letter of Approval No. and Date | |
| 6. | Date of renewal of Letter of Approval, if any | dd/mm/yyyy |
| 7. | Date of commencement of production | dd/mm/yyyy |
| 8. | Date of expiry of Letter of Approval | dd/mm/yyyy |
| 9. | ID and date of application for renewal of LOAfiled in SEZonlinendml.com | |
| 10. | Income Tax Permanent Account Number | |
| 11. | Constitution of theApplication Firm(Tick the appropriate entry) | Public Ltd/ Private Ltd/ Partnership/Proprietorship/ Others |
Part II
| Activity of Unit | Existing | Proposed for the renewed period | |
| 1. Item of Manufacture/service activity(including by product/coproducts) | |||
| 2. Investment in Capital Goods (in Rs. Lakhs) | Indigenous | ||
| Import | |||
| 3. Investment in Raw Materials (in Rs. Lakhs) | Indigenous | ||
| Import | |||
| 4. Employment | Men | ||
| Women |
| Sl. No. | Items | 1st | 2nd | 3rd | 4th | 5th | Total |
| 1. | Free on Board value of Exports in first 5 years | ||||||
| 2. | *Foreign Exchange Outgo on for the first fiveyears | ||||||
| 3. | Exchangeearnings for the first five years (1-2) |
| Sl. No. | Items | 1st | 2nd | 3rd | 4th | 5th | Total |
| 1. | Free on Board value of Exports in first 5 years | ||||||
| 2. | *Foreign Exchange Outgo on for the first fiveyears | ||||||
| 3. | Exchangeearnings for the first five years (1-2) |
| Sl. No. | Items | 1st | 2nd | 3rd | 4th | 5th | Total |
| 1. | Free on Board value of Exports for 5 years | ||||||
| 2. | * Foreign Exchange Outgo on for the first fiveyears | ||||||
| 3. | Net Foreign Exchange earnings for fiveyears (1-2) |
2. You are required to execute a fresh Bond Cum Legal Undertaking with this office in respect of the extended period.
3. Please keep this letter attached with the original Letter of Approval cited above and acknowledge the receipt.
Yours faithfully(Development Commissioner) ............. Special Economic ZoneCopy to:1. The Specified Officer, ............. Special Economic Zone.
2. Database Manager.
* Foreign Exchange outgo shall include Cost, Insurance and Freight value of import of machinery, raw material, components, consumables, spares, packing materials and amount of repatriation of dividends and profits, royalty, lump sum knowhow fee, design and drawing fee, payment to foreign technicians, payments on training of Indian technicians abroad, commission on export, interest on external commercial borrowings, interest on deferred payment credit and any other payments.Form G(Format for Letter of Approval For Unit)[See rule 19]Office of Development Commissioner,........................SPECIAL ECONOMIC ZONEDepartment of Commerce,Government of IndiaDated the.................Subject : Your proposal for setting up a unit in the Special Economic Zone.Reference : Your application No............dated..........Dear Sirs,With reference to the above mentioned application, Development Commissioner, ..................... Special Economic Zone is pleased to extend to you all the facilities and entitlements admissible to a unit in a Special Economic Zone subject to the provisions of the Special Economic Zones Act, 2005 and the rules and orders made thereunder and for the establishment of a unit at ................. in the State of ...................... for undertaking authorized operations, namely, manufacture and rendering services including trading as under:-Authorized Operations1. Items (s) of manufacture
2. Service activities:
This approval is subject to following terms and conditions:1. We, the obligors shall abide by all the provisions of the Special Economic Zones Act, 2005 and the rules and orders made thereunder in respect of the goods for authorized operations in the Special Economic Zone.
2. We, the obligors shall pay on or before a date specified in a notice of demand, all duties chargeable on the goods not removed on termination of validity here-in-stated-above of the Letter of Approval.
3. We, the obligors shall furnish to the Asstt. Commissioner of Customs or Dy. Commissioner of Customs, as the case may be, at port or air-port or inland container depot or land customs station or a warehouse evidence to his satisfaction within a period of forty-five days from the date of dispatch from any warehouse or unit that the said goods have duly arrived in our unit in the Special Economic Zone.
4. We, the obligors shall be wholly and solely responsible for ensuring that there shall be no pilferage during transit of the said goods when dispatched from the place of import or the factory of manufacture or from the warehouse to the unit in the Special Economic Zone and vice versa and we, the obligors, shall pay the duty on pilfered goods, if any.
5. We, the obligors shall maintain account of all goods imported or procured from the Domestic Tariff Area or consumed and utilized, in proper form, including those remaining in stock and those sent temporarily outside the Special Economic Zone in the Domestic Tariff Area under our obligation and shall produce such accounts for inspection of the Specific Officer or Authorized Officer.
6. We, the obligors shall intimate the date of commencement of the production/service activities for export within one month of such date to the Development Commissioner.
7. We, the obligors shall, after the commencement of production or service activities, submit to the Development Commissioner and the Specified Officer, Annual Performance Return within a period of [one hundred eighty days] [Substituted by Notification No. G.S.R. 1094 (E), dated 21.11.2016 (w.e.f. 10.2.2006).] following the close of financial year, in the form prescribed under the Special Economic Zone Rules, 2006, certified by a Chartered Accountant. In case of wrong submission of such information or failure to submit such information within the stipulated time, the permission granted to us for carrying out the authorized operations may be withdrawn and/or the permission for further imports and sales in the Domestic Tariff Area may be stopped.
8. We, the obligors shall achieve positive Net Foreign Exchange Earning and shall fulfil other conditions stipulated in the Letter of Approval and in case of failure to achieve the said positive Net Foreign Exchange Earnings, except when the fulfilment of such conditions is prevented or delayed because of any law and order, proclamation or regulation or ordinance of the Government, we shall be liable for penal action under the provisions of the Foreign Trade (Development and Regulation) Act, 1992.
9. We, the obligors shall pay the duties on the goods and services sold in Domestic Tariff Area in terms of Special Economic Zones Act, 2005 and the rules and orders made thereunder.
10. We, the obligors shall refund an amount equal to the benefits of exemptions, drawbacks, cess and concessions on account of the goods and services in terms of provisions of rule 25 of Special Economic Zones Rules, 2006.
11. We, the obligors shall not dispose of goods and services admitted into the Special Economic Zone or goods manufactured or service to the Domestic Tariff Area except as provided under Special Economic Zones Act, 2005 and the rules and orders made thereunder.
12. We, the obligors shall comply with the conditions and limitations stipulated in the rules on temporary removal of goods to the Domestic Tariff Area, without payment of duty, for the purposes of sub-contracting or test or repairs or reconditioning or processing or display.
13. We, the obligors shall not change the name and style under which we, the obligors, are doing business or change the location of the manufacturing premises except with the written permission of the Development Commissioner.
14. We, the obligors shall intimate any changes in the Board of Directors/ Partners, telephone No., E-mail address, Web-Site, Pass port No., Bank Address and Factory address, forthwith, to the Development Commissioner and the Specified Officer.
15. The Government through the Specified Officer or any other authorized officer may recover the sums due from the obligors as provided for in condition 2 above:
PROVIDED that the President of India shall, at his option, be competent to make good all the loss and damages from the amount of the bond or by endorsing his rights under the above written bond or both.16. Any other order issued by the Central Government in this regard shall be final and binding and we, the obligors hereby undertake to comply unconditionally with such an order.
17. We, the obligors shall be bound by the changes, if any, made in the provisions of the Special Economic Zones Act, 2005 and the rules.
18. Any stamp duties payable on this document or any document executed thereunder shall be borne by us.
If each and every one of the above conditions is duly complied with by us, the obligors, the above written bond-cum-legal undertaking shall be void and of no effect, otherwise the same shall remain in full force and effect and virtue.It is hereby declared by us, the obligors, and the Government as follows-1. The above written bond-cum-legal undertaking is given for the performance of an act in which the public are interested.
In these presents the words imposing singular only shall also include the plural and vice versa where the context so requires;IN WITNESS WHEREOF these presents have been signed this day..........of................20.....hereinafter written by the obligor(s).Place:..............Date:...................................Signature of the ObligorName and Residential address| Witness | (1) Address | (1) Occupation | (1) |
| (2) Address | (2) Occupation | (2) |
| ............................................. | ............................................. |
| Signature and date | Signature and date |
| Name.................................... | Name.................................... |
| Development Commissioner/Joint/Deputy Development Commissioner | Jt./Dy./Asstt. Commissioner of Customs |
| ............................................. |
| ID of online APR filed: __________ | : | |
| 1. | a) Name and factory address of the Unit | : |
| b) LOA No. and Date | : | |
| c) Date of commencement of Production | : | |
| d) Permanent email ID | : | |
| 2. | Item of manufacture/ service activity Servicesapproved other than default services | : |
| 3. | EXPORT (INFLOW) (Rs. In Lakhs) | : |
| a) FOB value of exports for the Year (indicateitems of exports) | : | |
| b) Value of supplies made under Rule 53A ('a' to'k') | : | |
| c) Total value of exports for the year underreport (a+b) | : | |
| d) Cumulative value of exports for the five yearperiod | : | |
| e) Countries of exports | : | |
| 4. | IMPORT (OUTFLOW) (Rs. in Lakhs) | : |
| A. Raw material and other inputs utilised | : | |
| (a) Opening balance of imported raw material, consumables,components, packing material, services etc., | : | |
| (b) CIF value of raw material, consumables, components, packingmaterial, services etc. imported during the year | : | |
| (c) Cumulative value of raw materials, consumables, components,packing materials, services etc. | : | |
| (d) Value of imported raw material, consumables, components,packing material etc. or finished goods/ services received fromother units in SEZs/EOUs/EHTPs/STPs during the year | : | |
| (e) Total (c+d) | : | |
| (f) Value of imported raw material, consumables, components,packing material etc. or finished goods/services transferred toother units in SEZs/EOUs/EHTP/STP during the year | : | |
| (g) Closing balance of imported raw material, consumables,components, packing material, services etc. | : | |
| (h) Value of imported raw material, consumables, components,packing material, services etc. actually consumed during the year{ (e)-[f+g] } | : | |
| Gems and jewellery unit to specify the amount of gold, silver,platinum and other precious commodities in weight (kilograms) ason 31st March of the relevant financial year. | : | |
| B. Capital goods | : | |
| (i) Year-wise CIF value of capital goods imports and spares tillend of the year under report. | : | |
| (ii) Value of imported Capitals goods received from other unitsin SEZ/EOU/EHTP/STP during the year | : | |
| (iii) Total (i) + (ii) | : | |
| (iv) Values of imported Capital goods, and spares transferred toother units in SEZ/EOU/EHTP/ STP during the year | : | |
| (v) Total value of imported capital goods and spares during theyear (iii) – (iv) | : | |
| (vi) Proportionate amortized value of imported capital goodstaken for NFE calculations as per rule _____ of Special EconomicZones Rules, 2006 | : | |
| 5. | Other outflow of Foreign Exchange (Royalty,technical knowhow fee, repatriation of Dividend/ Profits, Paymentof Sales Commission, Interest on overseas borrowings, etc.)during the year | : |
| 6. | Total outflow [4.A.(h) + 4.B.(vi) + 5] | : |
| 7. | Net Foreign Exchange Earning for the year[3.(c)-6] | : |
| 8. | Net Foreign Exchange Earning position at the endof previous year | : |
| 9. | Cumulative Net Foreign Exchange Earning for theyear period [7 + 8] | : |
| Note: For details of calculation of NFE, pleaserefer to Rule 53 | : | |
| 10. | Value Addition Achievement during the year(applicable for Gem & Jewellery Units) | : |
| (For calculation of Value Addition, please referto Rule 53) | : | |
| (Please attach a separate Value AdditionCalculation sheet, if required, duly certified by CharteredAccountant or Cost Accountant.) | : |
| 1. | DTA Sales | Value | (Rs. in lakhs) |
| (a) Sale of finished goods/services | : | ||
| (b) Sale of rejects | : | ||
| (c) Sale of by product | : | ||
| (d) Sale of Waste/Scrap/Remnant | : | ||
| (e) Total | : | ||
| 2. | Capital structure of the enterprise | ||
| A. i) Authorised capital | : | ||
| ii) Paid up capital | : | ||
| B. Overseas investments: - | FDI | NRI | |
| a) Approved | |||
| b) Actual Inflow during the year | |||
| c) Cumulative actual investment for 5 years | |||
| 3. | Employment | Male | Female |
| 4. | Investment in the Zone (Since Inception) | (Rs. In lakhs) | |
| a) Building | ________________________ | ||
| b) Plant and Machinery | |||
| (i) Indigenous | ________________________ | ||
| (ii) Import CIF value | ________________________ | ||
| (iii) Total (i) + (ii) | ________________________ | ||
| 5. | Other Information | ||
| (1) External commercial borrowing Externalcommercial borrowing pending at the end of last year | |||
| (a) Less than three years | Amount in $ | : | |
| (b) More than three years | -do- | : | |
| (2) Cases pending for foreign exchangerealization, including those of previous years, if any. | |||
| Date of export | : | ||
| Name of importer | : | ||
| Address | : | ||
| Amount | : |
1. Name of the Appellant
2. Address:
3. Name and address of the authority, whose decision or order is
brought up in appeal4. Brief of the decision against which Appeal is made
| 5. Reason as to why the decision needs review | 1. |
| 2. | |
| 3. |
6. Any other remarks
Signature of the appellant ...........Name in Block Letters ................Designation ..........................Tel. No. : ..........................E-mail Address : ....................Fax...................................Place.....................Date......................Documents to be enclosed with the appeal:1. Copy of the decision/rejection letter
Demand Draft of Rs. 2,500/- in favour of Pay and Accounts Officer, Department of Commerce, New Delhi.Form K[See rule 70]Permanent Identity Card| Photo | Serial No. | Date of Issue |
| Valid upto | ||
1. (a) Name of the Unit (in case of Permanent Photo pass)
2. Name of the Pass Holder
3. Designation
Signature of Development Commissioner.....................Instructions1. This pass should be worn and displayed on the person of the pass holder while inside the Zone.
2. This pass is not transferable.
3. This pass shall be produced on demand by...........Security and Customs staff.
4. The pass holder and his vehicle are liable for Security Check at the.................gate.
5. The loss of this pass shall immediately be reported to the Security Officer,.............................
6. This pass shall be surrendered to the Security Officer, ..........through the unit/Contractor on expiry or on the person becoming ineligible for a pass.
[Form L] [Inserted by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).]Form of Legal Undertaking For Exit of The Unit From Special Economic Zone Scheme(See rule 74(6))M/s ________________________were granted Letter of Approval/Letter of Permission No. _____________________________ dated ________________ for setting up a Special Economic Zone Unit ______________________________ at _______________ for the manufacture and export of _____________________ subject inter-alia to the condition that they would achieve positive Net Foreign Exchange on cumulative basis as per provisions of Special Economic Zone Scheme.The unit filed a legal undertaking as per rule 22 of Special Economic Zone Rules, 2006 in Form H of Special Economic Zone Scheme on _________________ with the President of India through the Development Commissioner, _____ Special Economic Zone for achieving the above mentioned commitments.As against the above commitments, the units actual performance has been as under: -| Year | Import (Rs. In Lakh) | Export (Rs. In Lakh) |
| Capital Goods | Raw Materials | |
1. Name _____________________________
Address ___________________________1. Name _____________________________
Address ___________________________Accepted by me on behalf of the President of India.Dy./Jt. Development Commissioner, _______ Special Economic Zone.Annexure I[See rule 54]Guidelines for Annual Monitoring of Performance of Units in Special Economic Zones| Serial Number | Name of the State | Sector | Minimum Area |
| (1) | (2) | (3) | (4) |
| 1. | Andhra Pradesh | Information Technology | 6 hectares |
| 2. | Delhi | Information Technology | 6 hectares |
| 3. | Gujarat | [Textiles and Articles of Textiles] [Substituted for the words "Apparel" by Notification No. G.S.R. 784 (E) dated 28.9.2010 (w.e.f. 10.2.2006] | [20 hectares] [Substituted by Notification No. G.S.R. 564(E), dated 16.7.2015 (w.e.f. 10.2.2006).] |
| Pharmaceuticals | 48 hectares | ||
| 4. | Haryana | Information Technology | 3 hectares |
| 5. | JharkhandAutomobiles and components | 36 hectares | |
| 6. | Karnataka | Information Technology | 4 hectares |
| 7. | Kerala | Information Technology | 9 hectares |
| Food processing | 12 hectares | ||
| 8. | Maharashtra | Pharmaceuticals and biotechnology | 21 hectares |
| 9. | Madhya Pradesh | Information Technology | 8 hectares |
| 10. | Punjab | Pharmaceuticals | 32 hectares |
| 11. | Tamil Nadu Footwear | 60 hectares | |
| 12. | West Bengal | Leather Products | 44 hectares |
| Sl.No. | Development Commissioner | States |
| 1 | 2 | 3 |
| 1 | Development Commissioner, Kandla Special EconomicZone | Gujarat |
| 2 | Development Commissioner, MPEZ Special EconomicZone | Tamil Nadu, Andaman and Nicobar Islands, UnionTerritory of Pondicherry excluding Mahe and Yanam |
| 3 | Development Commissioner, SEEPZ Special EconomicZone | Maharashtra, Goa, Daman and Diu, Dadra and NagarHaveli |
| 4 | Development Commissioner, Noida Special EconomicZone | Uttar Pradesh, Madhya Pradesh, Rajasthan, Delhi,Punjab, Haryana, Chandigarh, Uttarkhand, Himachal Pradesh andJammu and Kashmir |
| 5 | Development Commissioner, Cochin Special EconomicZone | Kerala, Karnataka, Lakshadweep and Mahe |
| 6 | Development Commissioner, Falta Special EconomicZone | West Bengal, Orissa, Jharkhand, Nagaland, Tripura,Manipur, Meghalaya, Sikkim and Arunachal Pradesh |
| 7 | Development Commissioner, Vishakapatnam SpecialEconomic Zone | Andhra Pradesh, Chattisgarh and Yanam |
| [Annexure IV] [Inserted by Notification No. G.S.R. 597 (E) dated 12.7.2010 (w.e.f. 10.2.2006).]{| | |
| [Refer rule 5(2)(B)]Classification of Cities | |
| City | Classification |
| (1) | (2) |
| Mumbai | A-1 |
| Delhi | A-1 |
| Kolkata | A-1 |
| Chennai | A-1 |
| Bangalore | A-1 |
| Hyderabad | A-1 |
| Ahmedabad | A |
| Pune | A |
| Surat | A |
| Kanpur | A |
| Coimbatore | A |
| Lucknow | A |
| Nagpur | A |
| Jaipur | A |
| Visakhapatnam | A |
| Vijayawada | A |
| Kochi | B-1 |
| Patna | B-1 |
| Indore | B-1 |
| Bhopal | B-1 |
| Guntur | B-1 |
| Vadodara | B-1 |
| Ludhiana | B-1 |
| Agra | B-1 |
| Nashik | B-1 |
| Kakinada | B-1 |
| Raipur | B-1 |
| Madurai | B-1 |
| Varanasi | B-1 |
| Rajkot | B-1 |
| Rajahmundry | B-1 |
| Jabalpur | B-1 |
| Jamshedpur | B-1 |
| Allahabad | B-1 |
| Amritsar | B-1 |
| Asansol | B-1 |
| Dhanbad | B-1 |
| All other cities | B-2 |