The Special Economic Zones
(SEZ Instructions)

Amended upto April, 2024

TABLE OF CONTENTS

PART I
INSTRUCTIONS

S.No. Instruction No. Dated Subject Remarks Reference of Subsequent Amendments
131 Instruction no. - Office Memorandum 26-12-24 Extension of Timeline for Hybrid Working Under Rule 43A
130 Instruction No. 117 24-09-24 Guidelines for the operation of Free Trade and Warehousing Zones (FTWZs) and warehousing units in Special Economic Zones (SEZs).
129 Clarification 27-6-24 Concerns | queries | clarifications regarding the newly inserted SEZ Rule 11B notified vide DoC Notification dated 06.12.2023
128 Instruction No. 116 21-6-24 Guidelines for Procurement/ Installation of Solar Power Panels by SEZ Developers to provide power supply in common areas of Special Economic Zones - reg.
127 Instruction No. 115 Concerns | queries | Clarification regarding the newly Inserterd SEZ Rule 11B
126 Power Guideline 16-02-16 Guidelines for Power Generation, Transmission and Distribution in Special Economic Zones (SEZs) - Regarding
125 Instruction No. 114 28-12-23 Clarification regarding powers in respect of non SEZ IT/ITES
units operating in non processing area of an IT/ITES SEZs.
124 Instruction No. 113 14-07-23 Reducing Compliance Burden regarding SOFTEX forms - reg
123 Clarification 15-02-23 Rule 22: Monitoring of BLUT and requirement for additional BLUT
122 112 01-11-22 Digital Receipt and Payment implementation in the Ministry’s subordinate offices
121 111 29-08-22 Permission for domestic procurement of restricted items (sand and soil) by developers /
co-developers / units for infrastructural development / construction activities
120 110 12-08-22 Rule 43A: Guidelines providing standard operating procedure for Work from Home (WFH) permission for implementation of Rule 43A of the Special Economic Zones (Third amendment) Rules, 2022
119 Circular 02-12-21 Circular for revision in NSDL Charges
118 109 18-10-21 Guidelines regarding reorganization including change of name,
change of shareholding pattern, business transfer arrangements, court- approved mergers and demergers,
change of constitution,
117 108 01-10-21 Alternate method for transfer of space by an exiting unit under Rule 74 of the SEZ Rules, 2006
116 107 26-08-21 Rule 50(3) - Request for feedback-Minimising Regulatory Compliances in respect of Pharma Industry
115 106 22-07-21 Rule 70 - Online issue of ID cards:- Minimizing regulatory compliances burden for citizen and business activities
114 Guidelines 07-06-21 Guidelines for Power Generation, Transmission and Distribution in Special Economic Zones (SEZs) - Regarding
113 Policy 27-05-21 Policy for Used/Worn clothing and Plastic recycling units in SEZs/EOUs
112 105 05-02-21 Rule 74, 48 and 49 - One time waiver of Custom Duty as well as inspection requirement in case
of debonding of IT/ ITeS units in SEZs and exemption on
filing of BOE
111 104 02-11-20 Consolidated list of default authorized operations which can be undertaken by the developer/approved co-
developer by default from the date of notification		 Modification in Instruction no. 50
110 103 11-12-19 Clarification on DoC’s Instruction no. 98 regarding review of
lease period in case of developer, co-developer and units in Special Economic Zones		 Clarification no Instruction no. 98
109 102 10-11-19 Compliance of Contiguity Condition of SEZ in terms of Rules 5 & 7. Clarification no Instruction no. 99
108 101 01-11-19 Delegation of powers for shifting of SEZ Unit from one SEZ to another within same Zone
107 100 25-10-19 Single letter of approval (LOA) for all categories under Chapter 71 of ITC HS for G&J Units
106 99 10-10-19 Compliance of Contiguity Condition of SEZ in terms of Rules no-5 & 7 Refer instruction no. 102
105 98 29-08-19 Rule 11(5) - Review of lease period in case of developer, co-developer and units in Special Economic Zones Refer instruction no. 103
104 97 19-08-19 Regarding Speedy Disposal of references received by SEZs
103 96 31-07-19 Guidelines for clearance of unclaimed and abandoned goods
kept in SEZs/ FTWZs
102 95 11-06-19 Provision of facilities/ amenities by units under Rule 11(5) of the SEZ
101 94 08-05-19 Uniform list of services to be followed in SEZs. Clarification to instruction no. 79 and 83
100 93 25-04-19 Display of agenda and minutes of the meetings of the SEZ Authorities.
99 Clarification 20-03-19 Clarification regarding request for transfer of units from one SEZ
to another
98 Clarification 28-01-19 Clarification regarding No C for Partial or Full denotification
97 92 17-01-19 Request for permission to issue Provisional
Membership Certificate to members of EPCES
till the RCMC portal issue is resolved
96 Guidelines 07-01-19 Documents/details to be forwarded for setting up a new Special Economic Zone
95 91 28-11-18 Applicability of Notification No. 43/2015-20
dated 05.11.2018 of Foreign Trade Policy to SEZ units
94 90 03-08-18 Guidelines regarding Change in Shareholding pattern, Name Change of SEZ Developers and SEZ units Clarification on instruction no 89 Refer instruction no. 109
93 89 17-05-18 Guidelines regarding Change in Shareholding pattern, Name Change of SEZ Developers and
SEZ Units.		 Instruction 21 withdrawn Refer instruction no. 90.109
92 Instruction on manner 07-05-18 Proposals regarding manner of fencing and number of entry exit points in the IT/1TES/ EH/Bi0technology SEZs.
91 88 16-08-17 Restriction of Gold content upto maximum limit of 22 Carats for export of Gold jewellery, including partly processed jewellery, whether plain or studded and articles.
90 87 20-12-16 Clarification regarding import of non-prime mills left over, scrap and spurious CRGO material in SEZs
89 Addendum 28-10-16 Instruction regarding documents to be forwarded for partial de-notification,
amendment to OM dated 14th July 2016
88 86 31-10-16 Procedure for Reimbursement of
Duty for supply of goods to SEZ Developers against INR		 Amendment to Instruction 9 and Instruction 77 withdrawn
87 Memorandum 02-08-16 Allowing of authorized employees of IT/ITeS units in SEZ to Work from Home or place outside the SEZ unit, Modification related to Instruction no. 70
86 13-09-13 Implementation of the Special Economic Zones (Amendment) Rules, 2013
— clarifications regarding
85 Office Memorandum 14-07-16 Instruction regarding documents to be forwarded for full notification/additional area notification/partial de-notification/full
de-notification/ change of name
84 Clarification 01-02-16 Clarification with regards to Goods temporally imported into India under ATA Carnet for Display/ Exhibitions can be exported to FTWZ in India for storage & authorized operations
83 84 16-04-15 Rule 50 - Simplification of SEZ Rules- Inter Unit Transfers
82 83 21-11-14 Uniform list of services to be followed in SEZs. amendment to instruction no. 79 Refer Instruction no. 94
81 82 10-09-14 Guidelines for nomination as member of SEZ Authority
80 81 08-09-14 Rule 34 - Exemption of vessels operating under the SEZ Rules, 2006 for oil spill response
79 80 18-05-14 Clarification on FTWZ Issues amendment to instruction no. 71
78 79 19-11-13 Uniform list of services to be followed in SEZs. Please refer Instruction no. 83 and 94
77 78 21-10-13 Permission for
sub-contracting by a SEZ Unit to a DTA Unit regarding
76 77 06-08-13 Procedure for Reimbursement of Duty for supply of goods to SEZ Developers against INR Modification in Instruction no. 9 Withdrawn by Instruction no. 86
75 76 07-02-11 Clarification on FTWZ issues further clarification on Instruction
no. 49, 71		 Please refer Instruction no. 80
74 75 07-01-11 Clarification on
Rule 47(3) - of SEZ Rules, 2006 - Duty for sale of power from SEZ
to DTA		 Modification to instruction no. 67
73 74 31-12-10 Guidelines to regulate functioning of plastics/ Used clothing units in SEZs Modification to instruction no. 69
72 73 29-12-10 Creation of Single Window Mechanism for granting various
statutory approvals under Environmental and Regulation
71 72 30-11-10 Clarification on execution of Bond-cum-legal Undertaking by
the SEZ Developer or SEZ Unit in terms of rule 22(1 )(iv)
70 71 12-11-10 Clarification on Instruction no. 49 on FTWZ issues further clarification on Instruction no. 49 Please refer Instruction no. 76 ,80
69 70 09-11-10 Clarification on various Policy and operational issues relating to IT SEZs. Refer instruction no. 85
68 69 04-11-10 Guidelines to
regulate functioning of plastics/Used clothing units in SEZs		 refer instruction no. 74
67 68 28-10-10 Transfer of used Capital Goods by SEZ units further clarification on Instruction no. 11
66 67 28-10-10 Clarification on Rule 47(3): of SEZ Rules, 2006
- Duty for sale of power from SEZ to DTA		 refer instruction no. 75
65 66 27-10-10 Guidelines on Energy Conservation In Sezs
64 65 27-10-10 Guidelines for development of SEZs
63 64 11-08-10 Role of Zonal DC, Reference of Instruction no. 15, 17, 19 and 43
62 63 10-08-10 Procedure regarding removal of goods to bonded warehouse under Rule 46(13)
of SEZ Rules, 2006
61 62 23-07-10 Procedure for clearance of State SEZ Bills
60 61 14-07-10 Withdrawal of instruction no. 36,
25, 24 and 16
59 60 06-07-10 Rule 18(5)Clarification on holding of goods by units in FTWZ
58 59 18-06-10 Transfer of SEZ units from one SEZ to another SEZ Refer instruction no. 70, 85
57 58 21-05-10 Allowing of authorized employees of IT/ITES units in SEZ to work from Home and job work by IT Units in DTA Rule 43 further clarification on Instruction no. 55
56 57 20-05-10 Related to inspection, search, seizure or investigation in SEZs Instruction no. 34 withdrawn
55 56 07-05-10 Related to inspection, search, seizure or investigation in SEZs Instruction no 45 withdrawn Also refer Instruction no. 57
54 55 05-05-10 Allowing of authorized employees of IT/ITES units in SEZ to work from Home. Please refer Instruction no. 58
53 54 30-04-10 List of authorized activities which can be undertaken by the developer/approved co-developer further clarification on Instruction
no. 20, 35,42, 50		 Please refer Instruction no. 104
52 53 29-04-10 Mechanism for exports and import clearances take place all 7 days
in a week in SEZs
51 52 20-04-10 Clarification on broad- banding in IT/ITES Sector SEZ
50 51 25-03-10 Rule - 17 Declaration of Raw material components etc. imported by G& J units for goods to be manufactured by them
49 50 10-03-10 List of authorized activities which can be undertaken by the developer/approved co-developer further clarification on Instruction
no. 20, 35, 42		 Please refer Instruction no. 54, 104
48 49 12-03-10 Clarifications on FTWZ issues related to Rule 26 and 27 Please refer Instruction no. 71, 76, 80
47 48 10-03-10 Employment of washing process in the manufacture of agglomerates etc from
imported plastic waste and scrap
46 47 04-03-10 Procurement, Import and Export of Prohibited and Restricted Goods
45 46 12-01-10 Setting up of small scale units in Central Government SEZ
44 45 30-11-09 Related to inspection, search, seizure or investigation in SEZs Instruction no. 34 kept in abeyance Also refer Instruction no. 56, 57
43 44 24-11-09 Reports to be furnished by DCs for review/ monitoring of performance of SEZs
42 43 23-11-09 Procedure for seeking clarification on policy issues relating to SEZ Act and Rules from
Department of Commerce
41 42 18-11-09 Guidelines for consideration of proposals for authorized operations by the BoA further clarification on Instruction
no. 20, 35		 Please refer Instruction no. 50, 54,104
40 41 13-11-09 Clarification on calculation of NFE as per Rule 53 of the SEZ Rules, 2006
39 40 01-10-09 Effective implementation of the Hazardous
Waste Rules, 2008
38 38 11-09-09 Implementation of SEZ Online project through NDML
37 37 07-09-09 Clarification on whether import, re-melt, re-make and export of imported finished jewelery for units
36 36 03-09-09 Proposal of Developers to BOA shall be routed through concerned DC Withdrawn by Instruction no. 61
35 35 04-09-09 List of authorized activities which can be undertaken by the developer/approved co-developer further clarification on Instruction no. 20 Please refer Instruction no. 42, 50,
54, 104
34 34 31-08-09 No agencies can carry out inspection, search, seizure or investigation without approval of the DC
of the Zone.		 further clarification on Instruction no. 6 Also refer Instruction no. 45, 56, 57
33 33 20-08-09 Time lines for disposal of various categories of applications
32 32 17-08-09 Rule 49(3) - Clearance of used capital goods into Domestic Tariff Area – regarding
31 31 17-08-09 Rule 18(2) - Requirement of lease agreement
when Developer/ Co-Developer and unit are the same
30 30 03-08-09 Norms for building infrastructure in the non-processing area of SEZ
29 29 18-08-09 Guidelines regarding “land acquisition for SEZs”
28 28 16-07-09 Guidelines regarding "requests of
co-developers"
27 27 18-07-09 Rule 7(2) - Guidelines regarding conditions for relaxation of contiguity criteria in respect of SEZs
26 26 26-02-09 Administrative structure and process of clearing cargo in ports in SEZs
25 25 16-07-09 Guidelines regarding “putting up of a boundary wall” Withdrawn by Instruction no. 61
24 24 16-07-09 Rule 6 - Guidelines for dealing with “Requests for change in area of SEZs Withdrawn by Instruction no. 61
23 23 16-07-09 Proposal for FDIs in SEZs
22 22 16-07-09 Grant of Extension of Validity of in-principle approvals
21 21 16-07-09 Transfer of
In-principle or Formal approval issued to a SEZ Developer to its subsidiary or SPV		 Withdrawn by Instruction no. 89
20 20 22-08-08 Default authorized operation for Developers and Co-developers Please refer Instruction no. 35. 42, 50,
54, 104
19 19 10-07-09 Handling of DEPB Claims by Zonal DCs
18 18 02-07-09 Guidelines for stamp duty payments on the
transitions related to SEZs
17 17 18-06-09 Handing over charge of IT/ITES SEZ to the
concerned Director, STPI.
16 16 11-06-09 Validity of Formal approval of SEZs Withdrawn by Instruction no. 61
15 15 11-06-09 Reimbursement of duty in lieu of drawback for supply of goods to SEZ Developers against INR. further clarification on Instruction no. 9 Please refer Instruction no. 77, 86
14 14 03-06-09 Single Window Mechanism – Instructions thereon
13 13 03-06-09 Clarification on Lease of space on shift basis in IT/ITES SEZ & Disaster Management/Recovery Centre
12 12 01-06-09 Clarification on applicability of Narcotics Drug and Psychotropic Substances Act
11 11 12-08-09 Procurement of used capital goods from DTA by SEZ unit Please refer Instruction no. 68
10 10 25-05-09 Rule 49(4)(b) - removal of used packing material by SEZ Developers
9 9 18-02-09 Procedure for Reimbursement of
Duty for supply of goods to SEZ Developers against INR		 Please refer Instruction no. 15, 77, 86
8 8 12-10-07 Unit proposing to Procure second hand capital goods substituted by Instruction no. 11
7 7 14-11-06 Rule 76 - Setting of new Trading unit in SEZs Instruction no 5 withdrawn
6 6 03-08-06 Implementation of Provisions of SEZ Act and Rules Please refer Instruction no. 34 also
5 5 31-05-06 Rule 76 - Setting up new Trading unit in SEZ Instruction no 4 put on hold Withdrawn
by Instruction no. 7
4 4 24-05-06 Rule 76 - Clarification related to International and domestic trading for SEZ Units Modification to instruction no. 1 dated
24-03-2006
3 3 24-03-06 Rule 27(2) - Related to goods and services required for the Authorized operation of units
2 2 24-03-06 Rule 22 - Value of stamp papers to be used for LUT in Form D & Form-H
1 1 24-03-06 Rule 76 - for setting of Trading unit in SEZs Refer instruction no. 4, 5,7

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