Section 24(4) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(4)The zone unit, engaged in development of software or otherwise, shall be allowed by the proper officer to take lap top computers and video projection system out of the zone temporarily for use by the authorised employees of such unit subject to the following procedure, namely:-(i)the zone unit shall account for the laptop computers or video projection system in their inventory after import or local procurement;(ii)the zone unit shall issue a certificate authorising the employee by name and giving the full specification, such as serial number, model number, make etc., of the laptop computers and video projection system intended to be taken outside the bonded area temporarily and a copy of the certificate shall be endorsed to the proper officer and acknowledgement received by the unit;(iii)the zone unit shall be required to maintain a record of such certificate of authorization issued under clause (ii) for temporarily taking out or bringing in such unit the laptop computer or video projection system and the same shall be made available at the time of inspection by the customs officers having jurisdiction over the zone.
