At the instance of the Export Promotion Council for EOUs and SEZs (SEZEPC), a meeting was taken by Shri Ajay Bhadoo, Additional Secretary, SEZ division, Department of Commerce at 11 am on 7.4.2026 in Vanijya Bhawan to review the outstanding issues related to improving Ease of Doing Business in respect of SEZs and EOUs. The meeting was attended by Shri Vimal Anand, Joint Secretary, SEZ Division, D/o Commerce and Shri Gaurav Anand, Director, SEZ Division, D/o Commerce. From the SEZEPC side, Shri Alok Chaturvedi, Director General, Shri Srikanth Badiga, (Group Director , Phoenix Group), Chairman , Shri Sunil Rallan (CMD, J. Matadee Free Trade Zone), Vice Chairman, Shri Vilas Gupta (MD Taurus Englobe Limited), Member Governing Council, Shri Sunil Puri (Director, Yasen Lighting Private Limited) , Regional Chairman , NSEZ, SEZEPC, Shri Anil Malhotra, MD, TUF Metallurgical Pvt Ltd, Mr E Shankar, Director, OnnSynex Ventures Pvt Ltd, Shri Ramesh R. , Director and Ms Rita Verma, Manager, Flextronics Technologies (India) Ltd, Shri Prakashsingh Thakur, GM, GIFT SEZ were present. Shri Alok Chaturvedi, Director General presented the issues related to improving Ease of Doing Business being faced by SEZs and EOUs. A copy of the presentation and background note are attached. Due to shortage of time, the following key issues could be discussed: i. Implementation Issues regarding the recent notification for conditional concessional custom duty for SEZ to Domestic Tariff Area sales. It was decided to collate the problems/doubts being faced by the SEZ units and then a doubt clearing sessions may be held urgently. ii. Compliance burden due to 100% endorsement of invoices by SEZ Customs for the supply of services and goods from DTA to SEZs. Request to make it automatic/self-certification basis with risk-based post audit. NSDL is in discussion with GSTN and ICEGATE for the same. iii. Streamlining of multiple and complex reporting of same information by services units in SEZs to different regulatory bodies like RBI, Development Commissioner, etc. NSDL was asked to develop a streamlined portal for the same. iv. Unnecessary harassment of SEZ units due to demand notices from Income Tax Authorities for payment of TDS on rental payment to SEZ Authorities due to non-issue of exemption certificate under Section 10(46), IT Act to SEZ Authorities. It was decided to expedite having exemption certificate by SEZ Authority immediately. v. Discontinuation of illegal Export Duty on DTA to SEZ supplies in view of Supreme Court dismissal of Government appeal. The matter is under discussion with the D/o Legal Affairs. However, export duty is not being charged now. vi. Problems being faced by SEZ units due to lack of infrastructure and other facilities in AMRL HiTech City SEZ in Tamil Nadu due to NCLT proceedings against the AMRL group. The problem is due to NCLT proceedings and Resolution Professional (RP) is managing the company. DC, MEPZ is in regular touch with the RP. vii. Amendment in SEZ Rule 43 by permitting SEZ units for doing job work for DTA units without any linkage to exports. It was assured that this will be taken up immediately in consulatation with DGEP. viii. Allowing RoDTEP benefits to exports through FTWZs. It was assured that the discussions are being held with DGFT in this regard. ix. Permitting SEZ developers to have Rooftop solar power plants with SEZ fiscal benefits. The issue is being addressed in consultation with DGEP. x. Considering SEZ to MOOWR supplies as NFE positive under SEZ Rule 53 A9j).This will be addressed urgently. It was also decided to have a regular meeting to review pending EoDB issues being faced by the SEZs and EOUs on the day of the meeting of the Board of Approval. There were other issues which could not be taken up due to shortage of time. It was decided to have a separate discussion on the problems of Free Trade and Warehousing Zones (FTWZs) separately. SEZEPC

EPCES Organised a meeing with DG System in hybrid mode for FTWZ units for issues related to ICEGATE on 19th November 2024 at NSEZ.

"Expanding Horizons: India's Edge in Service Exports" event organized by the Export Promotion Centre (EPC) in collaboration with the Services Export Promotion Council (SEPC) and the Tamil Nadu Chamber of Commerce and Industry on Saturday, 04 October 2025, at Hotel Novotel, Chennai.

• The seminar focused on the impact of U.S. tariffs on Indian exporters and importers. • Types of Tariffs: The discussion included country-specific reciprocal tariffs (currently 15% plus the MFN rate) and product-specific Section 232 tariffs, which apply to goods like steel, aluminium, and potentially pharmaceuticals. A "secondary tariff" concept was also introduced, where tariffs can apply to raw materials within a final product. • Mitigation Strategies: The speaker, Shri. Himanshu, provided strategies to mitigate tariff impacts. These included optimizing the origin of goods, leveraging the "first sale for export" concept, and refining transaction values. • First Sale for Export: This strategy allows for a lower customs duty tax base in the U.S. by using the earlier sale price from the manufacturer (e.g., an SEZ unit) to an intermediary entity, rather than the final sale price to the U.S. importer. This can result in a significant reduction in customs duty costs. Key conditions for this strategy include multiple sales before import into the U.S. and proving an arm's-length price. • Transshipment Penalties: The importance of avoiding transshipment penalties was highlighted, which can result in an additional 40% tariff if the origin of goods is misrepresented. Substantial transformation must occur in the intermediate country to legitimately change a product's origin.

INFHRA - organised a conference for the real estate developers and companies who are opting to be a Sez unit. INFRHRA makes its presence pan India basis through conferences / programs and workshops, its an association and epitomizes the interest of trade and industry and interacts with its counterpart international partners to promote bilateral trade. They had invited EPCES during their recent conference held in New Delhi. EPCES, SEEPZ ZONE had been invited to a talk on SEZ and the role of EPCES in promoting the SEZ. Regional Director,SEEPZ briefed on SEZ sector as well as SEEPZ and highlighted on the role of EPCES, the membership and services. Also interacted with a few of the companies on the subject, specifically about setting up a unit in SEZ. Some of them have shown interest and are keen in setting up an unit in SEZ.

on 22-01-2025 EPCES Regional office Bangalore staff and staff of CSEZ Bangalore attended felicitation and farewell function of Joint Development Commissioner, CSEZ Bangalore Shri A.S Naveen Kushalappa IRS on his completion of deputation period and on his promotion as Commissioner of Customs and CGST. The felicitation and farewell function were presided over by Smt P. Hemalatha IAS, Development Commissioner, CSEZ. On behalf of EPCES, the Regional Director Shri C U Poovaiah IRS � presented a Flower bouquet and a fruit basket, highlighted his helpfulness for EPCES members and wished him a successful career in all his future assignments.

Hybrid meeting was organised by NSDL on tracking status of various Customs documents of SEZ. Presentation was given by NSDL in the office of DC on 14th January 2024 at 11.00 AM. EPCES Noida arranged participants and also attended the meeting

The Directorate General of Taxpayer Services, CBIC, Bengaluru Zonal Unit (DGTS) in association with EPCES CSEZ, Bangalore Region and other stakeholders organised a webinar event on "Customs Compliance Requirements of BIS, EPR & LMPC � An Overview" for the benefit of the members of EPCES, covering the detailed study on Customs compliance requirements on Bureau of Indian Standards (BIS), on Extended Producer Responsibility(EPR) and on Legal Metrology Packaged Commodities (LMPC) on 3rd January 2025 with distinguished speakers Shri. Amar Kumar Sinha, I.R.S., Additional Director General, Ms. Rachna, I.R.S. Joint Director, DGTS BZU of Directorate General of Taxpayer Services Bengaluru Zonal Unit Bengaluru and Shri KK Pillai Regional Chairman, EPCES-CSEZ. The welcome address, introductory remarks and the Vote of Thanks was delivered by Shri A. Ebenezer, IRS, Assistant Director, DGTS -BZU Bengaluru.

A Physical interactive session on Sez, Rules and procedures was held exclusively for SEZ Developer & SEZ units in the premises of Brigade Tech Garden SEZ, Bangalore on the 14th November 2024,

DC office organised an Awareness Programme as a part of Vigilance Awareness Campaign 2024 on 13th November 2024 at the Athulya Auditorium, Infopark Campus. Topic of the programme was �Culture of Integrity for Nation�s Prosperity�.

EPCES in association with the Development Commissioner Office, SEEPZ organized an Outreach Program and Open House for EOU and DTA units on Trade Credit Insurance and Recent Developments on 25th October, 2024 in Goa.

1) Inauguration Ceremony of GateNo.2 and Customs Examination Area by Shri Vimal Anand, JS , Deptt. of Commerce & Industry, Govt. of India on 10th October 2024.. EPCES arranged participants and also attended the function. Shri Vilas Gupta, CGC member , Shri Sunil Puri Regional Chairman and other our RGC members also attended the ceremony