Section 46(9) in The Special Economic Zones Rules, 2006
(9)A Unit may export goods, including gems and jewelery, for display or participation in exhibitions abroad subject to following conditions, namely:-(i)the Unit shall give advance intimation to the Development Commissioner to participate in the exhibition abroad or for taking goods abroad for display and sale;(ii)Shipping Bill along with relevant documents shall be filed with the Authorized Officer in the same manner and following the same procedure as applicable to free Shipping Bill;(iii)photographs of the items being taken out for exhibition, attested by the Unit, shall be furnished in case of gems and jewelery;(iv)goods unsold in the exhibition or display tour shall be imported within forty-five days from the completion of the exhibition or within such days as may be notified by the Central Government;(v)the Unit shall file Bill of Entry for import of unsold goods as required in case of imports and it shall be assessed in the same manner and subject to same procedure as applicable to imported goods;(vi)the goods so imported shall be allowed admission into the Unit free of duty, subject to establishment of identity of the goods with reference to export documents:Provided that the examination of goods in such cases shall be restricted to ten per cent. of the consignments at random;(vii)the Unit shall submit proof of inward remittance in respect of goods sold in the exhibition.
