Section 18(5) in The Special Economic Zones Rules, 2006
(5)The Units in Free Trade and Warehousing Zones or Units in Free Trade and Warehousing Zone set up in other Special Economic Zone, shall be allowed to hold the goods on account of the foreign supplier for dispatches as per the owner's instructions and shall be allowed for trading with or without labeling, packing or re-packing without any processing:Provided that refrigeration for the purpose of storage and assembly of Completely Knocked Down or Semi Knocked Down kits shall also be allowed by the Free Trade and Warehousing units undertaking the said activities:Provided further that these Units may also re-sell or re-invoice or re-export the goods imported by them:Provided also that all transactions by a Unit in Free Trade and Warehousing Zone shall only be in convertible foreign currency.
