The Special Economic Zones Rules, 2006

Amended upto April, 2024

TABLE OF CONTENTS

S.No Chapter Details
1. Chapter I Section-1: Short title and commencement Section-2: Definitions Preliminary
2. Chapter II Section-3: Proposal for setting up of Special Economic Zone Section-3 (A): Proposal for approval as co-developer Section-4: Forwarding of proposal to Board Section-5: Requirements for establishment of a Special Economic Zone Section-5:(A) Infrastructure requirements relating to information technology, Bio-technology, Research and Development facilities, Fabless Semi- conductor Industry and Electronic Manufacturing Services Section-6: Letter of Approval to the Developer Section-6 (A): Power of Central Government to review letter of approval Section-7: Details to be furnished for issue of notification for declaration of an area as Special Economic Zone. Section-8: Notification of Special Economic Zone. Section-9: Grant of Approval for Authorized Operations Section-10: Permission for procurement of items Section-11: Processing and non-processing area Section-11 (A): Bifurcation of non-processing area Section-11 (B): Non-processing areas for Information Technology or Information Technology Enabled Services Special Economic Zones: Section-12: Import and procurement of goods by the Developer Section-14: Procedure applicable on import or procurement of goods and services, their admission, and clearance of goods Section-15: Monitoring Section-16: Transfer of Letter of Approval of Developer Procedure for Establishment of Special Economic Zone
3. Chapter III Section-17: Proposal for approval of Unit Section-18: Consideration of proposals for setting up of Unit in a Special Economic Zone. Section-19: Letter of Approval to a Unit Section-19 (A): Unit deemed to be in International Financial Services Centre Section-20: Administrative Control of Special Economic Zones. Section-21: Offshore Banking Unit Section-21 (A): Setting up of Unit by Multilateral or Unilateral or International agencies in International Financial Services Centre Section-21 (B): Units dealing with aircraft leasing activities Procedure for Establishment of a Unit
4. Chapter IV Section-22: Terms and conditions for availing exemptions, drawbacks and concessions to every Developer and entrepreneur for authorized operations Section-23: Supplies from the Domestic Tariff Area... Section-24: (1) The procedure for grant of drawback claims 85[*****] to a Developer or Unit shall be as under: Section-25: Where an entrepreneur or Developer does not utilize the goods or services... Section-26: General Conditions of Import and Export Section-27: Import and Procurement Section-29 (A): Procedure of import or export or procurement from or supply to Domestic Tariff Area of aircraft by a Unit in International Financial Services Centre Section-29 (B): Procedure of import or export or procurement from or supply to Domestic Tariff Area of ship by a Unit in International Financial Services Centre Section-30: Procedure for procurements from the Domestic Tariff Area Section-33: Admission of Goods Section-34: Utilization of goods Section-35: Co-relation of import consignment with corresponding export consignment Section-36: Filing of documents for admission and remov36 Section-37: Duration of goods 122[*****] in a Special Economic Zone Section-38: Transfer of ownership and removal of goods Section-39: Destruction of goods. Section-40: Movement of goods to and from non-processing area. Section-41: Sub-Contracting Section-42: Procedure for sub-contracting in Domestic Tariff Area or in a Unit in other Special Economic Zones or in Export Oriented Unit or in Electronic Hardware Technology Park unit or in Software Technology Park Unit or Bio-technology Park Unit or sub-contracting abroad Section-43: Sub-contracting for Domestic Tariff Area unit for export Section-43 (A): Hybrid Working Section-44: Contract Farming Section-45: Exports Section-46: Procedure for Export Terms and conditions subject to which entrepreneur and developer shall be entitled to exemptions, drawbacks and concessions
5. Chapter V Section-47: Sales in Domestic Tariff Area Section-48: Procedure for Sale in Domestic Tariff Area Section-49: Domestic Tariff Area removals - abatement of duties in certain cases Section-50: Temporary Removals to Domestic Tariff Area. Section-51: Procedure for temporary removals in Domestic Tariff Area Section-52: Other Entitlements CONDITIONS subject to which goods may be removed from a Special Economic Zone to the Domestic Tariff Area
6. Chapter VI Section-53: Net Foreign Exchange Earnings Section-54: Monitoring of performance Foreign Exchange Earning - Requirements and Monitoring
7. Chapter VII Section-55: Form of Appeal Section-56: Time within which appeal is to be preferred. Section-57: Payment of fees Section-58: Contents of appeal Section-59: What to accompany form. Section-60: Filing of affidavits Section-61: Rights of Appellant to appear before the Board. Section-62: Authorisation to be filed Section-63: Procedure for filing appeal. Section-64: Furnishing of information and documents. Section-65: Date and place of hearing of appeal to be communicated Section-66: Hearing of appeal Section-67: Orders by the Board Section-68: Order to be signed and dated Section-69: Order to be communicated to the party. Appeal
8. Chapter VIII Section-70: Identity Cards. Section-71: Foreign Exchange Remittances. Section-72: Revival of sick units Section-74: Exit of Units Section-74 (A): Transfer of Assets by Special Economic Zone Units upon their exit Section-75: Self-Declaration Section-76: The “services” for the purposes of clause (z) of section 2 shall be the following, namely Section-77: Procedure for withdrawal or cancellation of exemptions, concessions, drawbacks or any other benefits to a Unit Section-78: E-filing Section-79: Audit in Special Economic Zones for indirect taxes Miscellaneous
Forms and Notifications Section-: Form A Application for Setting up of Special Economic Zone Section-: Form A1 Application form for Approval of Co-Developer Section-: Form B (Format for Letter of Approval for Sez Developer) Section-: Form-B1 MINISTRY OF COMMERCE AND INDUSTRY Section-: Form C (Format for Letter of Approval for Providing Infrastructure Facilities in Sez) Section-: Form C1 Application for Extension of Validity of Approval Granted Section-: Form C2 Application for Extension of Validity of Approval Granted Section-: Form C3 Application for Seeking Change in Sector Section-: Form C4 Application for Increase in Area Section-: Form C5 Application for Decrease in Area Section-: Form C6 Application form for Denotification Section-: FORM - C7 Application for Approval of Authorised Operations Section-: FORM - D Bond-Cum-Legal Undertaking for Developer Section-: Form E Format for Quarterly and Half-Yearly Report for Sez Developer/ Co-Developer to be Furnished to the Development Commissioner Section-: Form F Consolidated Application form for Section-: [Form FA Consolidated Application form for Section-: Form F1 Letter of Approval Renewal Application form Section-: Form F2 Format for Renewal of Letter of Approval for Unit Section-:Form G Letter of Approval Renewal Application form Section-: Form H Bond-Cum-Legal Undertaking for Special Economic Zone Unit Section-: [Form-I Annual Performance Report for Units Section-:[Form-I [Sec Section 8(8) and Rule 12(11)] Section-: Form-J Form for Appeal Section-: Form-J Permanent Identity Card Section-: [Form-L Form of Legal Undertaking for Exit of The Unit From Special Economic Zone Scheme Section-: Annexure I GUIDELINES FOR ANNUAL MONITORING OF PERFORMANCE OF UNITS IN SPECIAL ECONOMIC ZONES Section-: Annexure II (see sub-rule (3) of rule 5) Section-: Annexure III (Refer rule 3, 3A, 6(2)(a), 6(2)(b), 6A, 8, 9) Section-: Annexure IVA (Refer sub-rule 199 (b) of rule 5)

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