Section 17(1) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(1)The zone unit shall be allowed to export goods including gem and jewellery for display or participating in exhibitions abroad in terms of the Export and Import Policy subject to following conditions, namely:-(i)the zone unit shall obtain the permission of Development Commissioner of the zone allowing the zone unit to participate in the exhibition abroad;(ii)shipping bill alongwith relevant documents shall be filed with the customs in the zone in the same manner and following the same procedure as applicable to normal exports;(iii)exports shall be allowed by the customs officers in the zone on provisional basis after examination of the goods;(iv)the goods unsold in the exhibition shall be imported within such period as it is stipulated in the Export and Import Policy;(v)the zone unit shall file bill of entry for unsold goods as required in case of normal imports and it shall be assessed in the same manner and subject to same procedure as applicable to normal imported goods;(vi)the re-imported goods shall be allowed admission free of duty in the unit subject to establishment of identity of the goods with reference to the attested export documents and finalize the provisional assessment accordingly;(vii)the zone unit shall submit proof of inward remittance in respect of goods sold during exhibition abroad.
