I (Meaning and importance of Exports) Unit Structure

8.8.2 FEATURES OF SEZ 
The following are the features of special economic zones. 
(a) 
Domestic sales/purchases 
Goods going into the SEZ area from DTA (Domestic Tariff 
Area) shall be traded as deemed exports and goods coming form 
the SEZ area into DTA shall be treated as if the goods are being 
imported. 
 
(b) 
Export and import of goods 
SEZ units may export goods and services including agro-
products, 
partly 
processed 
jewellery, 
sub-assemblies and 
components. It may also export by products, rejects, waste-scrap 
arising out of the production process. 
SEZ units import without payment of duty, all types of goods, 
including capital goods, whether second hand or new. The SEZ 
units can import goods free of cost or loan from clients. 
 
(c) 
Net foreign exchange earning (NFE) 
A SEZ unit shall be a positive net foreign exchange earner. 
NFE shall calculate cumulatively for a period of five years form the 
commencement of commercial production. 
 
 
 
(d) 
Domestic tariff area (DTA) sales and supplies 
Sales of SEZS from DTA are to be treated as exports. Sales 
to DTA from SEZ are to be exempted form special additional duty 
(SAD). This would make the sales to DTA from SEZ 4% cheaper 
than import. DTA sale by service/trading units shall be subject to 
achievement of positive NFE. 
 
(e) 
Export through status holder 
A EZ units may also export goods manufactured by it though 
a merchant exporter/status holder or any other EOU/EPZ/SEZ 
units. 
 
(f) 
Inter-limit transfer 

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Transfer of manufactured goods or imported goods from one 
SEZ units to another EPZ/EOU/SEZ unit is allowed, but not 
counted towards export performance.