Section 27 in The Special Economic Zones (Customs Procedures) Regulations, 2003
27. Removals of samples from the zone unit.
(1)Subject to the provisions of Export and Import Policy, the zone unit shall be allowed to take out the samples of the goods manufactured or produced by it into domestic tariff area for the purposes of display or market promotion on payment of duty as per the provision clause (b) of section 76F of the Act or for the purposes of export without payment of duty.(2)Where samples of the goods manufactured or produced are to be taken into domestic tariff area on payment of duty, the procedure as laid down in regulation 21, shall apply except that the bill of entry shall be filed by the zone unit.
