Section 24(3) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(3)Subject to the provisions in sub-regulations (1) and (2), the zone unit shall be allowed to take goods including capital goods to another unit in the same zone or in another zone, or export oriented undertaking unit or electronic hardware technology park unit or software technology park unit, as the case may be, for the purpose of test or repairs or calibration or re-engineering or re-conditioning.
