Section 4(4)(vii) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(vii)the zone unit shall submit fifth copy of bill of entry bearing endorsement of the Customs officers in the zone that the goods have been received in the zone, to the proper officer in charge of the airport, port, inland container deport, land customs station, post office, public or private bonded warehouse, as the case may be, within a period of forty-five days from the date of clearance of goods from such airport, port, inland container deport, land customs station, post office, public or private bonded warehouse, as the case may be, failing which the proper officer in charge of such airport, port, inland container deport, land customs station, post office, public or private bonded warehouse, as the case may be, shall write to the proper officer having jurisdiction over the zone for raising demand of duty from the zone unit;