Section 4(4)(iii) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(iii)the assessed bill of entry shall be submitted to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, (hereinafter referred to as proper officer ) at the place of import such as port, airport, land customs station, inland container depot, and the same shall be treated as permission for transfer of goods to the zone;