Section 7(2) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(2)The zone unit shall submit the duly assessed bill of entry assessed by the Customs officers in the zone to the proper officer in charge of the warehouse from where the zone unit intends to procure the goods. (3) The proper officer in charge of the warehouse shall allow clearance of the goods from the warehouse for supply to the zone unit without payment of duty on the cover of ex-bond shipping bill and on the basis of bill of entry duly assessed by the customs officers in the zone. (4) Where the re-warehousing certificate by way of endorsement by the Customs officers in the zone on the copy of ex-bond shipping bill is not received by the proper officer incharge of warehouse within the period of forty-five days from the date of clearance of the goods from the warehouse, the proper officer incharge of the warehouse shall proceed to demand of duty from the owner of such goods so supplied to the zone unit. (5). The zone unit shall obtain notional "out of charge" of goods from the proper officer of the zone on the same day if the goods are brought during the working hours, or immediately on the next working day in case goods are brought beyond working hours.
