Section 12(i) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(i)the receiving zone unit shall file bill of entry for home consumption in quintuplicate giving therein, complete description, model, make, specifications, purpose of import of goods, nature of goods such as capital goods, raw materials, spares, consumables, alongwith a invoice, packing list with the customs authorities in the zone, having jurisdiction over such unit;
