Section 5 in The Special Economic Zones Rules, 2003
5. Admission of goods.
(1)Subject to the provision of clause (a) of section 76 F of the Act and the rules made in pursuance thereof, any goods required for carrying out any authorised operation shall be allowed to be admitted in the special economic zone without payment of duty;(2)Notwithstanding any thing in sub-rule (1), goods including motor vehicle for personal use of, or consumption by, officials, workers, staff or owners of the special economic zone unit or developer shall not be admitted into the special economic zone without payment of duty;(3)The Assistant Commissioner or Deputy Commissioner of Customs, as the case may be, may, for reasons to be recorded in writing like frequent entry and exit of goods from the zone, also permit goods, which are not required for carrying out authorised operations, to be admitted into the zone and exit out of the zone without payment of customs duty.(4)Hazardous goods may be admitted into specially designated areas or installations, of special economic zone subject to such safeguards as may be specified by the Commissioners of Customs.(5)All documents for admission of goods in an special economic zone by the special economic zone unit or developer shall be filed before the Assistant Commissioner of Customs or Deputy [Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be] [Substituted words "Commissioner of Customs" by Notification No. G.S.R. 305(E) dated 11.5.2004 (w.e.f. 22.7.2003)], of the zone.(6)The developer shall have a clear demarcated area in the special economic zone, where goods imported or procured from domestic tariff area by the developer for carrying out authorised operations shall be kept for inspection by customs officers, before such goods are brought into use.
