| |
| | Inter-unit Transfer | | (a) | SEZ units may transfer manufactured goods, including partly processed/semi-finished goods and services from one SEZ unit to another SEZ/EOU/ EHTP/STP unit.
|
| | | | | (b) | Goods imported/procured by a SEZ unit may be transferred or given on loan to another unit within the same SEZ which shall be duly accounted for, but not counted towards discharge of export performance.
| |
| | | | | | (c) | Capital goods imported/procured may be transferred or given on loan to another SEZ/EOU/ EHTP/ STP unit with prior permission of the Development Commissioner and Customs authorities concerned.
| |
| | | | | | (d) | Transfer of goods in terms of sub-paras (a) and (b) above within the same SEZ shall not require any permission but the units shall maintain proper accounts of the transaction.
| |
| | | | | | Other entitlements of SEZ units are indicated in the Appendix 14-II of the Handbook (Vol-1).
| |
| | | |
| |
|
|
|
